COMMISSIONER OF INCOME TAX AHMEDABAD III vs. NETVISION WEB TECHNOLOGIES PVT LTD
What did the High Court hold?
The High Court held that the appeal was not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019. The Circular outlines monetary limits for appeals before various authorities, including the High Court, which is Rs. 1,00,00,000. The Court disposed of the appeal accordingly. It also reserved liberty for the Revenue to revive the appeal in case of any difficulty. The specific tax effect or the original dispute amount is not recorded in the judgment.
What were the facts?
This matter concerns a Tax Appeal filed by the Commissioner of Income Tax, Ahmedabad III, against Netvision Web Technologies Pvt Ltd. The appeal was listed for an appropriate order by the Registry. The primary reason for the listing was the low tax effect of the appeal. The appeal was to be disposed of in light of Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes, which sets monetary limits for filing appeals.
What were the issues?
1. Whether the appeal should be dismissed due to low tax effect, in accordance with CBDT Circular No. 17/2019? The Revenue contended that the appeal was not pressed due to the low tax effect, referencing Circular No. 17/2019. The judgment does not record any specific arguments from the Assessee.
AI-generated summary — verify with the full judgment below
C/TAXAP/633/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 633 of 2013 ========================================================== COMMISSIONER OF INCOME TAX AHMEDABAD III Versus NETVISION WEB TECHNOLOGIES PVT LTD ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR SN DIVATIA(1378) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH and HONOURABLE MR. JUSTICE J.B.PARDIWALA
Date : 31/07/2020
ORAL ORDER (PER : HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH) 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/633/2013 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 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. (VIKRAM NATH, CJ) (J. B. PARDIWALA, J) ALI ISTAYAK Page 2 of 2
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