COMMISSIONER OF INCOME TAX AHMEDABAD III vs. PARSHWANATH FARM

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TAXAP/558/2013HC GujaratGJHC24043415201327 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 held that the captioned appeal is not pressed in view of the low tax effect, having regard to Circular No. 17/2019, dated 8th August, 2019, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. The Court noted the monetary limits for appeals before different authorities as per the new policy. Consequently, the appeal was disposed of accordingly. The Court reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific finding was made on the merits of the original dispute.

What were the facts?

This matter concerns a Tax Appeal filed by the Commissioner of Income Tax, Ahmedabad III, against Parshwanath Farm. The appeal was listed for an appropriate order by the Registry due to its low tax effect. The appeal was filed against an order or action by an unspecified authority for an unspecified assessment year. The amount in dispute is not explicitly stated but is implied to be below the threshold for appeals to the High Court as per a relevant circular. The procedural history is limited to the appeal being notified for hearing and subsequently being disposed of.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect, in light of Circular No. 17/2019 issued by the CBDT? (Question of law) Assessee's Contention: The appeal is not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019. The assessee relies on this circular to argue for the disposal of the appeal. Revenue's Contention: The Revenue, through its counsel, indicated that the appeal is not pressed due to the low tax effect, referencing Circular No. 17/2019. The Revenue's position is that the appeal should be disposed of in accordance with the policy outlined in the circular.

AI-generated summary — verify with the full judgment below

C/TAXAP/558/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 558 of 2013 ========================================================== COMMISSIONER OF INCOME TAX AHMEDABAD III Versus PARSHWANATH FARM ========================================================== Appearance: MRS MAUNA M BHATT(174) 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 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/558/2013 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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