COMMISSIONER OF INCOME TAX AHMEDABAD IV vs. SARJAN REALITIES LTD

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TAXAP/680/2013HC GujaratGJHC24043460201307 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, in view of the low tax effect and in compliance with Circular No. 17/2019 dated 8th August, 2019, disposed of the appeal. The Circular establishes monetary limits for appeals, with a limit of Rs. 1,00,00,000 for appeals before the High Court. Since the appeal was not pressed by the Revenue due to this low tax effect policy, the Court decided to dispose of it accordingly. The Court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No decision was made on the merits of the original dispute.

What were the facts?

This matter concerns a Tax Appeal filed by the Commissioner of Income Tax, Ahmedabad IV, against Sarjan Realities Ltd. The appeal was listed for an order due to its low tax effect. The appeal was filed against an order passed by an authority under the Income Tax Act. The procedural history indicates that the appeal was brought before the High Court of Gujarat.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect, in light of Circular No. 17/2019 issued by the CBDT? Assessee's Contention: The appeal is not pressed due to the low tax effect, as per Circular No. 17/2019. This circular provides monetary limits for filing appeals before various authorities, including the High Court. Revenue's Contention: The judgment does not record any specific contention from the Revenue regarding the merits of the appeal. The Revenue's participation appears to be limited to the procedural aspect of the appeal being listed for disposal.

AI-generated summary — verify with the full judgment below

C/TAXAP/680/2013 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 680 of 2013 ========================================================== COMMISSIONER OF INCOME TAX AHMEDABAD IV Versus SARJAN REALITIES 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. 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/680/2013 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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