COMMISSIONER OF INCOME TAX RAJKOT I RAJKOT vs. GORDHANDAS A THAVANI

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TAXAP/433/2015HC GujaratGJHC24047845201527 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 held that the Tax Appeal was not pressed by the appellant (Revenue) in view of the low tax effect, as per the policy laid down in Circular No. 17/2019. The court noted the monetary limits for appeals before various judicial forums as stipulated in the circular. Consequently, the appeal was disposed of in accordance with this circular. The court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific finding was made on the merits of the original assessment or appeal, as the matter was decided on procedural grounds related to the appeal policy.

What were the facts?

This is a Tax Appeal filed by the Commissioner of Income Tax, Rajkot-I, against Gordhandas A. Thavani. The appeal was listed for an appropriate order by the Registry due to low tax effect. The appeal is being 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 appeal was not pressed by the appellant due to the low tax effect, as per the policy reflected in the aforementioned circular.

What were the issues?

The primary issue before the High Court was whether to proceed with the hearing of the Tax Appeal given the low tax effect and the policy outlined in Circular No. 17/2019. The appellant (Revenue) contended that the appeal was not pressed due to the low tax effect, referencing the monetary limits specified in the circular. The respondent (assessee) did not present any arguments as the appeal was not pressed by the Revenue. The circular specifies monetary limits for appeals before the Appellate Tribunal (Rs. 50,00,000), High Court (Rs. 1,00,00,000), and Supreme Court (Rs. 2,00,00,000). The appeal was filed before the High Court.

AI-generated summary — verify with the full judgment below

C/TAXAP/433/2015 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 433 of 2015 ========================================================== COMMISSIONER OF INCOME TAX RAJKOT I RAJKOT Versus GORDHANDAS A THAVANI ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR B S SOPARKAR(6851) 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. Page 1 of 2

C/TAXAP/433/2015 ORDER 3. According to the new policy as reflected from the Circular referred to above, the table for monetary limits is as follows: Sr.No. Appeals/SLPs in Income-tax matters Monetray

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) PALAK Page 2 of 2

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