COMMISSIONER OF INCOME TAX - IV vs. ARVINDBHAI M PATEL

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TAXAP/555/2010HC GujaratGJHC24046074201007 January 2022Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MS. JUSTICE NISHA M. THAKORE2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that the captioned appeal was notified for the purpose of passing an appropriate order due to its low tax effect, in line with Circular No. 17/2019. The appeal was not pressed by the Revenue in view of this circular and the monetary limits prescribed therein. Specifically, for appeals before the High Court, the monetary limit is Rs. 1,00,00,000. Consequently, the appeal was disposed of accordingly. The Revenue was granted liberty to revive the tax appeal in case of any difficulty. No specific finding was made on the merits of the case.

What were the facts?

The appeal, C/TAXAP/555/2010, was filed by the Commissioner of Income Tax - IV against Arvindbhai M Patel. The appeal was notified for an appropriate order by the High Court of Gujarat at Ahmedabad. The reason for notification was the 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 Direct Taxes. The circular outlines monetary limits for filing appeals before various authorities, including the High Court.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect, in light of Circular No. 17/2019? Assessee's contention: The assessee did not present any arguments as the appeal was not pressed by the Revenue. Revenue's contention: The Revenue argued that the appeal is not pressed due to the low tax effect, referencing Circular No. 17/2019. This circular sets a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. The appeal is being disposed of based on this policy.

AI-generated summary — verify with the full judgment below

C/TAXAP/555/2010 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 555 of 2010 ========================================================== COMMISSIONER OF INCOME TAX - IV Versus ARVINDBHAI M PATEL ========================================================== Appearance: MR MANISH R. BHATT, SENIOR ADVOCATE FOR M R BHATT & CO. (5953) for the Appellant(s) No. 1 MR MANISH J SHAH(1320) 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/555/2010 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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