PRINCIPAL COMMISSIONER OF INCOME TAX-2 vs. SHAILESH D. PRAJAPATI

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TAXAP/544/2017HC GujaratGJHC24057001201727 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 in view of the low tax effect, as per Circular No. 17/2019. The Revenue had not pressed the appeal, acknowledging the policy outlined in the circular which sets monetary limits for appeals. The court noted the monetary limit for appeals before the High Court as Rs. 1,00,00,000. The appeal was disposed of accordingly. The court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific issue regarding the merits of the assessment was decided.

What were the facts?

The appeal, C/TAXAP/544/2017, was filed by the Principal Commissioner of Income Tax-2 against Shailesh D. Prajapati. The appeal was listed for an order due to a low tax effect. The appeal was to be disposed of 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 appeals. The judgment does not specify the assessment year(s) or the amount in dispute, nor does it detail the procedural history prior to this High Court hearing.

What were the issues?

1. Whether the appeal should be dismissed due to a low tax effect, as per Circular No. 17/2019? Assessee's Contention: The assessee did not explicitly argue any points. However, the appeal was not pressed by the appellant (Revenue) in view of the low tax effect, implicitly aligning with the circular. Revenue's Contention: The Revenue did not press the appeal in view of the low tax effect, citing Circular No. 17/2019. The circular establishes monetary limits for appeals before various authorities, including the High Court, which was Rs. 1,00,00,000. The appeal was notified for disposal based on this circular.

AI-generated summary — verify with the full judgment below

C/TAXAP/544/2017 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 544 of 2017 ========================================================== PRINCIPAL COMMISSIONER OF INCOME TAX-2 Versus SHAILESH D. PRAJAPATI ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR TEJ SHAH(5743) 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/544/2017 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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