PRINCIPAL COMMISSIONER OF INCOME-TAX VADODARA - I vs. M/S ALPINE INNOVATORS PVT. LTD.

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TAXAP/557/2018HC GujaratGJHC24025059201801 October 2019Bench: HONOURABLE MS. JUSTICE HARSHA DEVANI,HONOURABLE MS. JUSTICE SANGEETA K. VISHEN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that the tax effect involved in the appeal was less than Rs. 1,00,00,000/-. The revenue's counsel stated that in light of Circular No. 17 of 2019, which prohibits filing appeals with a tax effect not exceeding Rs. 1,00,00,000/- before the High Court and is retrospectively applicable, the appeal was not pressed. The appeal was accordingly disposed of as not pressed. The High Court also provided a liberty to the appellant to seek revival of the appeal in case of any error in the computation of the tax effect or if the circular is not applicable for any reason. No specific issue was left undecided, as the appeal was withdrawn by the appellant.

What were the facts?

The appeal was filed by the Principal Commissioner of Income-Tax, Vadodara - I, against M/s Alpine Innovators Pvt. Ltd. The assessment year(s) are not explicitly stated in the judgment. The order or action under challenge is the appeal itself, filed before the High Court of Gujarat. The procedural history involves the appellant's counsel stating that the tax effect in the appeal is less than Rs. 1,00,00,000/-. The appeal was filed before the High Court.

What were the issues?

1. Whether the present appeal, with a tax effect below Rs. 1,00,00,000/-, is maintainable before the High Court in light of CBDT Circular No. 17 of 2019. The assessee (M/s Alpine Innovators Pvt. Ltd.) is the respondent and no arguments were recorded on their behalf. The revenue (Principal Commissioner of Income-Tax, Vadodara - I) argued that the tax effect involved in the appeal is less than Rs. 1,00,00,000/-. The revenue relied on Circular No. 17 of 2019 dated 08.08.2019, which stipulates that no appeal shall be filed before the High Court if the tax effect does not exceed Rs. 1,00,00,000/- and that this circular is applicable retrospectively to pending appeals.

AI-generated summary — verify with the full judgment below

C/TAXAP/557/2018 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 557 of 2018 ========================================================== PRINCIPAL COMMISSIONER OF INCOME-TAX VADODARA - I Versus M/S ALPINE INNOVATORS PVT. LTD. ========================================================== Appearance: MR.VARUN K.PATEL(3802) for the Appellant(s) No. 1 RULE UNSERVED(68) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE MS. JUSTICE SANGEETA K. VISHEN

Date : 01/10/2019 ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Heard Mr.Varun K. Patel, learned senior standing counsel for the appellant. 2. Mr. Varun K. Patel, learned senior standing counsel for the appellant, has stated that the tax effect involved in this appeal is less than Rs.1,00,00,000/-. Under the circumstances, in the light of the Circular No.17 of 2019 dated 08.08.2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which provides that no appeal wherein the tax effect does not exceed the monetary limit of Rs.1,00,00,000/- shall be filed before the High Court and which has also been made retrospectively applicable to pending appeals, the learned senior standing Page 1 of 2

C/TAXAP/557/2018 ORDER counsel for the appellant does not press the present appeal. 3. The appeal is, accordingly, disposed of as not pressed in light of the Circular dated 08.08.2019. However, in case there is any error in the computation of the tax effect involved or if, for any reason, the Circular is not applicable, it would be open for the appellant to seek revival of the appeal. (HARSHA DEVANI, J) (SANGEETA K. VISHEN,J) RAVI P. PATEL Page 2 of 2

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