COMMISSIONER OF INCOME TAX AHMEDABAD IV vs. SYNEFRA ENGINEERING AND CONSTRUCTION LTD

PDF · subscribers
TAXAP/679/2013HC GujaratGJHC24043459201307 January 2022Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MS. JUSTICE NISHA M. THAKORE2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal decided that the appeal should be disposed of in view of the low tax effect, as per Circular No. 17/2019. The reasoning was based on the policy outlined in the circular, which sets monetary limits for appeals. The appeal was not pressed by the Revenue. The operative direction was to dispose of the appeal accordingly. The court reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific issue was left undecided; the appeal was disposed of on procedural grounds related to the circular.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Ahmedabad IV, against Synefra Engineering and Construction Ltd. The appeal was listed for passing an appropriate order by the High Court of Gujarat at Ahmedabad. The appeal was notified due to its low tax effect. The court considered Circular No. 17/2019, dated 8th August 2019, issued by the Central Board of Direct Taxes, which outlines monetary limits for filing appeals. The appeal was disposed of in accordance with this circular.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect, in light of Circular No. 17/2019? The appellant (Revenue) argued that the appeal was not pressed due to the low tax effect, referencing Circular No. 17/2019. The respondent (Assessee) did not record any arguments in the judgment. The circular specifies monetary limits for appeals before various authorities, including the High Court (Rs. 1,00,00,000).

AI-generated summary — verify with the full judgment below

C/TAXAP/679/2013 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 679 of 2013 ========================================================== COMMISSIONER OF INCOME TAX AHMEDABAD IV Versus SYNEFRA ENGINEERING AND CONSTRUCTION LTD ========================================================== Appearance: MR MANISH R. BHATT, SENIOR ADVOCATE FOR M R BHATT & CO. (5953) 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 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. Page 1 of 2

C/TAXAP/679/2013 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 →