COMMISSIONER OF INCOME TAX AHMEDABAD III vs. OMNI LENS PVT LTD

PDF · subscribers
TAXAP/646/2012HC GujaratGJHC24042996201207 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 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 specifies monetary limits for filing appeals before various authorities, with appeals before the High Court having a monetary limit of Rs. 1,00,00,000. Since the tax effect was low, the appeal was disposed of accordingly. The Court reserved 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 Commissioner of Income Tax, Ahmedabad III, filed three Tax Appeals (646 of 2012, 482 of 2013, and 483 of 2013) against Omni Lens Pvt Ltd. The appeals were brought before the High Court of Gujarat at Ahmedabad. The Registry notified the appeals for an appropriate order due to a low tax effect. The appeals were to be disposed of in accordance with Circular No. 17/2019, dated August 8, 2019, issued by the Central Board Direct Taxes.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect, in light of Circular No. 17/2019? (Question of law) The Revenue (Appellant) argued that the appeal was not pressed due to the low tax effect, as per Circular No. 17/2019. The Assessee (Opponent) did not present any arguments as the appeal was not pressed by the Revenue.

AI-generated summary — verify with the full judgment below

C/TAXAP/646/2012 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 646 of 2012 With R/TAX APPEAL NO. 482 of 2013 With R/TAX APPEAL NO. 483 of 2013 ========================================================== COMMISSIONER OF INCOME TAX AHMEDABAD III Versus OMNI LENS PVT LTD ========================================================== Appearance: MR MANISH R. BHATT, SENIOR ADVOCATE FOR M R BHATT & CO. (5953) for the Appellant(s) No. 1 DARSHAN R PATEL(8486) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MS. JUSTICE NISHA M. THAKORE

Date : 07/01/2022

COMMON 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. Page 1 of 2

C/TAXAP/646/2012 ORDER DATED: 07/01/2022 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. (J. B. PARDIWALA, J) (NISHA M. THAKORE,J) A. B. VAGHELA Page 2 of 2

Recent GST High Court judgments

Search GST case law →