PR. COMMISSIONER OF INCOME TAX - VADODARA -1 vs. GUJARAT METAL CAST INDUSTRIES LTD.
What did the High Court hold?
The High Court held that the appeals were not pressed by the appellant (Revenue) in light of Circular No. 17 of 2019. The circular mandates that appeals with a tax effect not exceeding Rs. 1,00,00,000/- should not be filed before the High Court and has retrospective applicability to pending appeals. The Court noted that the tax effect in the present appeals was less than this monetary limit. Therefore, the appeals were disposed of as not pressed. The Court also provided a liberty to the appellant to seek revival of the appeals if there was any error in the computation of the tax effect or if the circular was not applicable for any reason. No decision was made on the merits of the substantive issues of the appeals.
What were the facts?
The appeals were filed by the Principal Commissioner of Income Tax against M/s. Gujarat Metal Cast Industries Ltd. The appeals were before the High Court of Gujarat at Ahmedabad. The learned senior standing counsel for the appellant stated that the tax effect involved in these appeals was less than Rs. 1,00,00,000/-. This statement was made in the context of Circular No. 17 of 2019, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which stipulated that no appeal with a tax effect not exceeding Rs. 1,00,00,000/- should be filed before the High Court. This circular was also made retrospectively applicable to pending appeals.
What were the issues?
1. Whether the present appeals, where the tax effect is less than Rs. 1,00,00,000/-, are maintainable before the High Court in light of Circular No. 17 of 2019? (Question of law) Assessee's Contention: The learned senior standing counsel for the appellant (Revenue) did not press the present appeals. This was based on the tax effect being below the monetary limit specified in Circular No. 17 of 2019, which also applied retrospectively to pending appeals. Revenue's Contention: Not applicable as the Revenue did not press the appeals.
AI-generated summary — verify with the full judgment below
C/TAXAP/151/2016 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 151 of 2016 With R/TAX APPEAL NO. 641 of 2016 ========================================================== PR.COMMISSIONER OF INCOME TAX-VADODARA-1 Versus M/S.GUJARAT METAL CAST INDUSTRIES LTD. ========================================================== Appearance: MR.VARUN K.PATEL(3802) for the Appellant(s) No. 1 MR TUSHAR P HEMANI(2790) for the Opponent(s) No. 1 MS VAIBHAVI K PARIKH(3238) 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 and Mr.Tushar P. Hemani, learned senior advocate with Ms.Vaibhavi K. Parikh, learned advocate for the respondent. 2. Mr. Varun K. Patel, learned senior standing counsel for the appellant, has stated that the tax effect involved in these appeal are 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 Page 1 of 2
C/TAXAP/151/2016 ORDER 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 counsel for the appellant does not press the present appeals. 3. The appeals are, 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/s. (HARSHA DEVANI, J) (SANGEETA K. VISHEN,J) RAVI P. PATEL Page 2 of 2
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