COMMISSIONER OF INCOME TAX I vs. ARVINDBHAI DHANJIBHAI CHOKSHI

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TAXAP/642/2013HC GujaratGJHC24043453201307 January 2022Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MS. JUSTICE NISHA M. THAKORE2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Gujarat held that the Tax Appeal is not pressed by the Revenue due to the low tax effect, in accordance with Circular No. 17/2019. The court noted the monetary limit for appeals before the High Court as Rs. 1,00,00,000 as per the circular. Consequently, the appeal was disposed of on this basis. The court reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific findings were made on the merits of the case, as the appeal was not pressed.

What were the facts?

The Commissioner of Income Tax I (the Revenue) filed a Tax Appeal before the High Court of Gujarat at Ahmedabad against Arvindbhai Dhanjibhai Chokshi (the assessee). The appeal was notified for passing an appropriate order due to low tax effect. The High Court referred to Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes, which provides monetary limits for filing appeals. The appeal was listed for disposal in light of this circular and the stated low tax effect.

What were the issues?

1. Whether the Tax Appeal filed by the Revenue is to be dismissed on the ground of low tax effect, in light of Circular No. 17/2019? Assessee's Contention: The assessee did not present any arguments as the appeal was not pressed by the Revenue. Revenue's Contention: The Revenue stated that the Tax Appeal is not pressed in view of the low tax effect, having regard to Circular No. 17/2019, dated August 8, 2019. The Revenue relied on the policy outlined in the circular regarding monetary limits for appeals before the High Court, which is Rs. 1,00,00,000.

AI-generated summary — verify with the full judgment below

C/TAXAP/642/2013 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 642 of 2013 ========================================================== COMMISSIONER OF INCOME TAX I Versus ARVINDBHAI DHANJIBHAI CHOKSHI ========================================================== Appearance: MR MANISH R. BHATT, SENIOR ADVOCATE FOR M R BHATT & CO. (5953) 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 MS. JUSTICE NISHA M. THAKORE

Date : 07/01/2022

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 8 th 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 8 th 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/642/2013 ORDER DATED: 07/01/2022 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. (J. B. PARDIWALA, J) (NISHA M. THAKORE,J) A. B. VAGHELA Page 2 of 2

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