COMMISSIONER OF INCOME TAX-I vs. SHIV DEVELOPERS

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TAXAP/497/2014HC GujaratGJHC24044859201401 October 2019Bench: HONOURABLE MS. JUSTICE HARSHA DEVANI,HONOURABLE MS. JUSTICE SANGEETA K. VISHEN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeal as not pressed. This decision was based on the submission by the Revenue's counsel that the tax effect involved was less than Rs. 1,00,00,000/-. The Court took into account CBDT Circular No. 17 of 2019, dated 08.08.2019, which mandates that appeals with a tax effect not exceeding Rs. 1,00,00,000/- should not be filed before the High Court and is retrospectively applicable to pending appeals. The Court granted liberty to the appellant to seek revival of the appeal if there was any error in the computation of the tax effect or if the Circular was not applicable for any other reason. No specific finding was given on the merits of the original dispute.

What were the facts?

This matter concerns a Tax Appeal filed by the Commissioner of Income Tax-I (the Revenue) against Shiv Developers (the assessee). The appeal was filed before the High Court of Gujarat at Ahmedabad. The assessment year(s) are not specified in the judgment. The order or action under challenge is the Revenue's appeal against a prior decision. The procedural history involves the Revenue filing the present appeal. The tax effect involved in the appeal is stated to be less than Rs. 1,00,00,000/-.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The primary issue before the Court was whether the appeal should be entertained given the tax effect. The Revenue, through its learned senior standing counsel, stated that the tax effect was below the monetary limit prescribed by CBDT Circular No. 17 of 2019. Therefore, the Revenue did not press the appeal. The assessee's contentions are not recorded as the appeal was not pressed by the Revenue.

AI-generated summary — verify with the full judgment below

C/TAXAP/497/2014 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 497 of 2014 ========================================================== COMMISSIONER OF INCOME TAX-I Versus SHIV DEVELOPERS ========================================================== Appearance: MR.VARUN K.PATEL(3802) for the Appellant(s) No. 1 MR B S SOPARKAR(6851) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE MS. JUSTICE SANGEETA K. VISHEN

Date : 01/10/2019 ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Heard Mr.Varun K. Patel, learned senior standing counsel for the appellant and Mr.B.S. Soparkar, learned advocate for the respondent. 2. Mr. Varun K. Patel, learned senior standing counsel for the appellant, has stated that the tax effect involved in this appeal is less than Rs.1,00,00,000/-. Under the circumstances, in the light of the Circular No.17 of 2019 dated 08.08.2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which provides that no appeal wherein the tax effect does not exceed the monetary limit of Rs.1,00,00,000/- shall be filed before the High Court and which has also been made retrospectively applicable to Page 1 of 2

C/TAXAP/497/2014 ORDER pending appeals, the learned senior standing counsel for the appellant does not press the present appeal. 3. The appeal is, accordingly, disposed of as not pressed in light of the Circular dated 08.08.2019. However, in case there is any error in the computation of the tax effect involved or if, for any reason, the Circular is not applicable, it would be open for the appellant to seek revival of the appeal. (HARSHA DEVANI, J) (SANGEETA K. VISHEN,J) RAVI P. PATEL Page 2 of 2

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