COMMISSIONER OF INCOME-TAX, AHMEDABAD-3 vs. MUKESH MAGANLAL MAJITHIA
What did the High Court hold?
The Tribunal decided that the appeal is not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019. The circular establishes monetary limits for appeals before various authorities, including the High Court, which is Rs. 1,00,00,000. The High Court disposed of the appeal accordingly. The Court reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. The specific issue decided by the lower authorities is not detailed, nor is the amount in dispute.
What were the facts?
The Commissioner of Income-tax, Ahmedabad-3 (the Revenue) filed a Tax Appeal before the High Court of Gujarat at Ahmedabad against an order concerning Mukesh Maganlal Majithia (the assessee). The appeal was notified for passing an appropriate order due to its low tax effect. The Court considered 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 not pressed by the Revenue in light of this circular.
What were the issues?
1. Whether the appeal should be dismissed on the grounds of low tax effect, as per Circular No. 17/2019? The Revenue argued that the appeal is not pressed due to the low tax effect, referencing Circular No. 17/2019. The assessee's arguments are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
C/TAXAP/669/2016 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 669 of 2016 ========================================================== COMMISSIONER OF INCOME-TAX, AHMEDABAD-3 Versus MUKESH MAGANLAL MAJITHIA ========================================================== 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/669/2016 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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