PRI.COMMISSIONER OF INCOME TAX-1 vs. ARYAMAN SPINNERS PVT.LTD.
What did the High Court hold?
The Tribunal decided that the appeal is not pressed by the Revenue due to the low tax effect, in accordance with Circular No. 17/2019. The reasoning is based on the revised monetary limits for appeals before the High Court, which is Rs. 1,00,00,000. Since the appeal falls under this category and the Revenue has chosen not to press it, the appeal is disposed of accordingly. The High Court reserved the 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?
The appeal, R/TAX APPEAL NO. 570 of 2015, was filed by the Principal Commissioner of Income Tax-1 (the Revenue) against Aryaman Spinners Pvt. Ltd. (the assessee). The appeal was notified for an appropriate order due to low tax effect. The Revenue decided not to press the appeal in light of Circular No. 17/2019, dated August 8, 2019, issued by the Central Board Direct Taxes. This circular outlines revised monetary limits for filing appeals. The High Court of Gujarat at Ahmedabad was considering the appeal.
What were the issues?
1. Whether the appeal should be dismissed due to low tax effect, as per Circular No. 17/2019? (Question of law) The Revenue argued that the appeal is not pressed in view of the low tax effect, citing Circular No. 17/2019. The assessee did not present any arguments as recorded in the judgment. The circular specifies monetary limits for appeals before various authorities, including High Courts, which is relevant to the present appeal.
AI-generated summary — verify with the full judgment below
C/TAXAP/570/2015 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 570 of 2015 With R/TAX APPEAL NO. 571 of 2015 ========================================================== PRI.COMMISSIONER OF INCOME TAX-1 Versus ARYAMAN SPINNERS PVT.LTD. ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 RULE SERVED(64) 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. Page 1 of 2
C/TAXAP/570/2015 ORDER 3. According to the new policy as reflected from the Circular referred to above, the table for monetary limits is as follows: Sr.No. Appeals/SLPs in Income-tax matters Monetray
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) PALAK Page 2 of 2
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