COMMISSIONER OF INCOME TAX-II vs. HARISH R SHARMA (DECEASED)

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TAXAP/532/2014HC GujaratGJHC24044873201427 January 2020Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MR. JUSTICE BHARGAV D. KARIA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal held that the appeal was not pressed in view of the low tax effect, as per Circular No. 17/2019 dated 8th August 2019. The court noted the monetary limits for appeals before the High Court as Rs. 1,00,000 as per the circular. Consequently, the appeal was disposed of in accordance with this policy. The court also granted liberty to the Revenue to revive the tax appeal if any difficulty arose. No specific finding on the merits of the original dispute was made.

What were the facts?

The Gujarat High Court was considering a tax appeal filed by the Commissioner of Income Tax-II against Harish R Sharma (deceased). The appeal was notified for an appropriate order due to low tax effect. The court referred to Circular No. 17/2019, dated 8th August 2019, issued by the Central Board of Direct Taxes, which outlines monetary limits for filing appeals. The appeal was not pressed by the appellant in light of this circular and the low tax effect. The court disposed of the appeal accordingly, reserving liberty for the Revenue to revive it in case of difficulty.

What were the issues?

1. Whether the appeal should be dismissed on the grounds of low tax effect, as per Circular No. 17/2019? The Revenue argued that the appeal was not pressed due to the low tax effect, referencing Circular No. 17/2019. The Assessee did not record any arguments. The issue revolves around the applicability of the CBDT's policy on monetary limits for appeals before the High Court.

AI-generated summary — verify with the full judgment below

C/TAXAP/532/2014 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 532 of 2014 ========================================================== COMMISSIONER OF INCOME TAX-II Versus HARISH R SHARMA (DECEASED) ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR B S SOPARKAR(6851) for the Opponent(s) No. 1.1 RULE SERVED(64) 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/532/2014 ORDER Sr. No. Appeals/SLPs in Incometax matters Monetary Limit (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,000 3 Before Supreme Court 2,00,000 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) CHANDRESH Page 2 of 2

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