COMMISSIONER OF INCOME TAX AHMEDABAD III vs. OMNI LENS PVT LTD

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TAXAP/482/2013HC GujaratGJHC24043395201307 January 2022Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MS. JUSTICE NISHA M. THAKORE2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeals were not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019 dated August 8, 2019, issued by the CBDT. This circular provides monetary limits for filing appeals before various authorities, including the High Court (Rs. 1,00,00,000). The court disposed of the appeals accordingly. The court also reserved the liberty for the Revenue to revive the tax appeals in case of any difficulty. No specific findings on the merits of the original dispute before the ITAT were made, as the appeals were disposed of on a procedural ground.

What were the facts?

The Commissioner of Income Tax, Ahmedabad III, filed three Tax Appeals (Nos. 646 of 2012, 482 of 2013, and 483 of 2013) against Omni Lens Pvt Ltd. The appeals were listed for an appropriate order by the Registry due to low tax effect. The appeals were filed challenging orders passed by the Income Tax Appellate Tribunal (ITAT). The judgment does not specify the assessment years or the amounts in dispute, nor does it detail the procedural history before the ITAT.

What were the issues?

The primary issue before the High Court was whether the appeals filed by the Revenue should be entertained given the low tax effect. The Revenue's contention, as understood from the court's order, was that the appeals were not pressed due to the low tax effect, referencing Circular No. 17/2019. The judgment does not record any specific arguments from the assessee, Omni Lens Pvt Ltd. The question for the High Court was essentially to decide the consequence of the Revenue not pressing the appeal due to the low tax effect as per the CBDT circular.

AI-generated summary — verify with the full judgment below

C/TAXAP/646/2012 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 646 of 2012 With R/TAX APPEAL NO. 482 of 2013 With R/TAX APPEAL NO. 483 of 2013 ========================================================== COMMISSIONER OF INCOME TAX AHMEDABAD III Versus OMNI LENS PVT LTD ========================================================== Appearance: MR MANISH R. BHATT, SENIOR ADVOCATE FOR M R BHATT & CO. (5953) for the Appellant(s) No. 1 DARSHAN R PATEL(8486) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE

Date : 07/01/2022

COMMON 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 8 th 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 8 th 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/646/2012 ORDER DATED: 07/01/2022 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 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) (NISHA M. THAKORE,J) A. B. VAGHELA Page 2 of 2

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