THE PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL), SURAT vs. ASHADEVI MITTAL (PROP. MITTAL CHEMICALS)

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TAXAP/421/2019HC GujaratGJHC24039166201927 January 2020Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MR. JUSTICE BHARGAV D. KARIA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court decided that the Tax Appeal is not pressed and is disposed of in view of the low tax effect, as per Circular No. 17/2019. The reasoning is based on the new policy outlined in the circular, which sets monetary limits for appeals before various authorities, including the High Court. The court noted that the appeal falls within the category of low tax effect. The operative direction is the disposal of the appeal. The court also reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific issue was left undecided, as the appeal was disposed of on procedural grounds.

What were the facts?

This matter concerns a Tax Appeal filed by the Principal Commissioner of Income Tax, (Central), Surat, against Ashadevi Mittal (Prop. Mittal Chemicals). The appeal was notified for an appropriate order due to low tax effect. The appeal was to be disposed of in light of Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes. This circular outlines monetary limits for filing appeals. The specific amount in dispute is not explicitly stated in the judgment, but the context of the circular suggests it falls below the threshold for High Court appeals.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect, as per Circular No. 17/2019? (Question of law) The Revenue's contention is that the appeal is not pressed in view of the low tax effect, referencing Circular No. 17/2019. The judgment does not record any specific arguments from the assessee.

AI-generated summary — verify with the full judgment below

C/TAXAP/421/2019 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 421 of 2019 ========================================================== THE PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL), SURAT Versus ASHADEVI MITTAL (PROP. MITTAL CHEMICALS) ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 UMAIDSINGH BHATI(7973) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA

Date : 27/01/2020

ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. The Registry has notified the appeal for the purpose of passing an appropriate order. The captioned appeal has been notified because of the low tax effect. The appeal is to be disposed of keeping in mind the Circular No.17/2019, dated 8th August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi. 2. This tax appeal is not pressed in view of the low tax effect having regard to the Circular No.17/2019, dated 8th August, 2019 issued by the Government   of   India,   Ministry   of   Finance,   Department   of   Revenue, Central Board Direct Taxes, New Delhi. 3. According to the new policy as reflected from the Circular referred to above, the table for monetary limits is as follows:­ Page 1 of 2

C/TAXAP/421/2019 ORDER Sr. No. Appeals/SLPs in Income­tax matters Monetary Limit (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000 4. In view of the aforesaid, the appeal is disposed of accordingly. In case of any difficulty, we reserve the liberty for the Revenue to revive the tax appeal. (J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) GIRISH Page 2 of 2

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