COMMISSIONER OF INCOME TAX (TDS) vs. OIL & NATURAL GAS CORPORATION (INDIA) LTD.
What did the High Court hold?
The High Court held that the appeal is disposed of in view of the low tax effect, as per Circular No. 17/2019. The Circular provides monetary limits for filing appeals before various authorities, with appeals before the High Court having a limit of Rs. 1,00,00,000. The Court noted that the appeal was not pressed by the Revenue. 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 appeal was filed by the Commissioner of Income Tax (TDS) against Oil & Natural Gas Corporation (India) Ltd. The assessment year(s) are not specified. The appeal challenges an order or action by an unspecified authority. The amount in dispute is not explicitly stated, but the appeal is noted for its low tax effect. The procedural history involves the appeal being notified for an appropriate order by the Registry due to the low tax effect, and the appellant's decision not to press the appeal.
What were the issues?
1. Whether the appeal should be dismissed due to low tax effect, considering the CBDT Circular No. 17/2019? The Revenue argued that the appeal is 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/553/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 553 of 2013 ========================================================== COMMISSIONER OF INCOME TAX (TDS) Versus OIL & NATURAL GAS CORPORATION (INDIA) LTD. ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR B S SOPARKAR(6851) for the Opponent(s) No. 1 RULE NOT RECD BACK(63) 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 Page 1 of 2
C/TAXAP/553/2013 ORDER referred to above, the table for monetary limits is as follows: 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
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) Vahid Page 2 of 2
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