COMMISSIONER OF INCOME TAX-I vs. NAVIN K SONI

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TAXAP/498/2014HC GujaratGJHC24044860201421 January 2019Bench: HONOURABLE MS. JUSTICE HARSHA DEVANI,HONOURABLE DR. JUSTICE A. P. THAKER2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal was not pressed by the appellant (Revenue) in light of Circular No. 3/2018 dated 11th July, 2018. This circular mandates that no appeal shall be filed before the High Court where the tax effect does not exceed Rs. 50,00,000/-, and it has been made retrospectively applicable to pending appeals. The reasoning was based on the admitted position between the parties regarding the tax effect being less than the prescribed monetary limit. The operative direction was to dispose of the appeal as not pressed. The Court also noted that if there was any error in the computation of the tax effect or if the circular was not applicable for any reason, the appellant could seek revival of the appeal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-I (the Revenue) against the assessee, Navin K Soni. The assessment year(s) are not specified in the judgment. The order or action under challenge is the appeal itself, which was filed before the High Court. The procedural history is that the appeal was filed, and a rule was served on the respondent. The material fact that emerged during the hearing was that the tax effect involved in the appeal was less than Rs. 50,00,000/-. The learned senior standing counsel for the appellant stated this fact.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The primary issue that arose was whether the appeal should be entertained given the tax effect. The Revenue, through its learned senior standing counsel, argued that the appeal should not be pressed due to the low tax effect, citing Circular No. 3/2018. The Assessee, through its learned advocate, was present and represented. No specific arguments were recorded for the assessee other than their representation.

AI-generated summary — verify with the full judgment below

C/TAXAP/498/2014 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 498 of 2014 ========================================================== COMMISSIONER OF INCOME TAX-I Versus NAVIN K SONI ========================================================== Appearance: MR.VARUN K.PATEL(3802) for the APPELLANT(s) No. 1 MR PS CHAMPANERI(214) for the RESPONDENT(s) No. 1 RULE SERVED(64) for the RESPONDENT(s) No. 1 ========================================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE DR.JUSTICE A. P. THAKER

Date : 21/01/2019

ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Heard Mr.Varun K. Patel, learned Senior Standing Counsel for the appellant and Mr. P. S. Champaneri, learned advocate for the respondent. 2. It is an admitted position between the parties that the tax effect involved in this appeal is less than Rs.50,00,000/-. Under the circumstances, in the light of the Circular No.3/2018 dated 11th July, 2018 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.50,00,000/- shall be filed before the High Court and has also been made retrospectively applicable to pending appeals, the learned senior standing counsel for the appellant does not press the present appeal. Page 1 of 2

C/TAXAP/498/2014 ORDER 3. The appeal is accordingly disposed of as not pressed in the light of the Circular dated 11th July, 2018. 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) (A. P. THAKER, J) V.R. PANCHAL Page 2 of 2

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