PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. DEVANGI ALIAS RUPA DIPAK PANCHAL

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TAXAP/52/2017HC GujaratGJHC24056757201727 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 decided to dispose of the tax appeal. The primary reason for this decision was that the appeal was not pressed by the revenue in light of Circular No. 17/2019, which sets monetary limits for appeals. The court noted the table of monetary limits from the circular, indicating that appeals before the High Court have a limit of Rs. 1,00,00,000. Since the appeal was not pressed due to low tax effect, it was disposed of accordingly. The court also reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific findings on the merits of the case were made as the appeal was not pressed.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-1 against Devangi alias Rupa Dipak Panchal. The Gujarat High Court was to pass an order on this tax appeal. The appeal was notified for consideration due to its low tax effect. The court was to dispose of the appeal in accordance with 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.

What were the issues?

1. Whether the appeal should be disposed of considering the low tax effect as per Circular No. 17/2019? (Question of procedure/policy) Assessee's Contention: The judgment does not record any specific contentions from the assessee's side. The appeal was not pressed by the revenue. Revenue's Contention: The revenue, through its counsel, did not press the appeal in view of the low tax effect and the policy outlined in Circular No. 17/2019. The circular specifies monetary limits for appeals before various authorities, including the High Court, which was Rs. 1,00,00,000. The appeal was being disposed of based on this policy.

AI-generated summary — verify with the full judgment below

C/TAXAP/52/2017 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 52 of 2017 ========================================================== PRINCIPAL COMMISSIONER OF INCOME TAX-1 Versus DEVANGI ALIAS RUPA DIPAK PANCHAL ========================================================== 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. 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/52/2017 ORDER Sr. No. Appeals/SLPs in Incometax 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) (BHARGAV D. KARIA, J) GIRISH Page 2 of 2

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