COMMISSIONER OF INCOME TAX AHMEDABAD - IV vs. SAI INFOSYSTEM -INDIA- PVT. LTD.

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TAXAP/503/2014HC GujaratGJHC24044863201407 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 noted that the appeal was not pressed due to the low tax effect, in accordance with Circular No. 17/2019. The circular establishes monetary limits for appeals, with appeals before the High Court having a monetary limit of Rs. 1,00,00,000. In view of the aforesaid, the appeal was disposed of accordingly. The court reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific finding on the merits of the original dispute was made.

What were the facts?

The Commissioner of Income Tax, Ahmedabad - IV, filed a Tax Appeal before the High Court of Gujarat at Ahmedabad against Sai Infosystem - India - Pvt. Ltd. The appeal was notified for an appropriate order. The appeal was being disposed of in light of Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes, concerning appeals with low tax effect. The circular provides monetary limits for filing appeals before various authorities, including the High Court.

What were the issues?

1. Whether the Tax Appeal should be dismissed due to low tax effect, as per Circular No. 17/2019? (Question of law and fact) The Revenue contended that the appeal was not pressed in view of the low tax effect, referencing Circular No. 17/2019. The Assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

C/TAXAP/503/2014 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 503 of 2014 ========================================================== COMMISSIONER OF INCOME TAX AHMEDABAD - IV Versus SAI INFOSYSTEM -INDIA- PVT. LTD. ========================================================== Appearance: MR MANISH R. BHATT, SENIOR ADVOCATE FOR M R BHATT & CO. (5953) for the Appellant(s) No. 1 SERVED BY AFFIX. (R)(67) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE

Date : 07/01/2022

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. 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/503/2014 ORDER DATED: 07/01/2022 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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