COMMISSIONER OF INCOME TAX- V vs. DHIREN HASMUKHLAL VORA

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TAXAP/598/2014HC GujaratGJHC24044896201427 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 decided to dispose of the appeals in accordance with Circular No. 17/2019, dated August 8, 2019, due to the low tax effect. The Court noted the monetary limit for appeals before the High Court as Rs. 1,00,00,000. Since the appeals were not pressed by the Revenue in light of this circular, they were disposed of. The Court also reserved the liberty for the Revenue to revive the tax appeals in case of any difficulty. No specific finding on the merits of the original assessment or the prior appellate orders was made, as the appeals were disposed of on a procedural ground related to the monetary limit policy.

What were the facts?

The appeals before the High Court of Gujarat at Ahmedabad, R/TAX APPEAL NO. 397 of 2013 and R/TAX APPEAL NO. 598 of 2014, were filed by the Commissioner of Income Tax-V against Dhirenbhai Hasmukhlal Vora. The appeals were notified for an appropriate order due to low tax effect. The Court referred to Circular No. 17/2019, dated August 8, 2019, issued by the Central Board Direct Taxes, which sets monetary limits for filing appeals. The appeals were not pressed by the Revenue in light of this circular.

What were the issues?

1. Whether the appeals should be dismissed on the grounds of low tax effect, as per Circular No. 17/2019? (Question of law) Assessee's Contention: The appeals are not pressed by the Revenue due to the low tax effect, referencing Circular No. 17/2019. Revenue's Contention: The Revenue did not press the appeals in view of the low tax effect and the guidelines provided in Circular No. 17/2019. The circular specifies monetary limits for appeals before various authorities, including the High Court (Rs. 1,00,00,000).

AI-generated summary — verify with the full judgment below

C/TAXAP/397/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 397 of 2013 With R/TAX APPEAL NO. 598 of 2014 ========================================================== COMMISSIONER OF INCOME TAX-V Versus DHIRENBHAI HASMUKHLAL VORA ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR B S SOPARKAR(6851) 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 appeals for the purpose of passing an appropriate order. The captioned appeals have been notified because of the low tax effect. The appeals are 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. These tax appeals are 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 referred to above, the table for monetary limits is as follows: Page 1 of 2

C/TAXAP/397/2013 ORDER 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 appeals are 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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