PR. COMMISSIONER OF INCOME TAX-3, AHMEDABAD vs. KALPESHBHAI BHAGWANBHAI PRAJAPATI

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TAXAP/689/2016HC GujaratGJHC24051912201607 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 at Ahmedabad disposed of the Tax Appeal. The court noted that the appeal was notified for passing an appropriate order due to its low tax effect, in accordance with Circular No. 17/2019 dated August 8, 2019. The circular specifies monetary limits for appeals before various authorities, including the High Court. The court explicitly stated that the appeal was not pressed by the Revenue in view of this circular. Consequently, the appeal was disposed of accordingly. The court reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific issue was decided on merits.

What were the facts?

The Principal Commissioner of Income Tax-3, Ahmedabad (the Revenue) filed a Tax Appeal before the High Court of Gujarat at Ahmedabad against an order concerning Kalpeshbhai Bhagwanbhai Prajapati (the assessee). The appeal was listed for passing an appropriate order. The appeal was notified due to its low tax effect, and the court was to dispose of it in light of Circular No. 17/2019 dated August 8, 2019, issued by the Central Board of Direct Taxes. This circular sets monetary limits for filing appeals. The appeal was not pressed by the Revenue.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect, as per Circular No. 17/2019? (Question of law) Assessee's Contention: The appeal is not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019. Revenue's Contention: The Revenue has not recorded any specific contention in the judgment. However, the appeal was filed by the Revenue, and the decision to not press it is based on the aforementioned circular.

AI-generated summary — verify with the full judgment below

C/TAXAP/689/2016 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 689 of 2016 ========================================================== PR. COMMISSIONER OF INCOME TAX-3, AHMEDABAD Versus KALPESHBHAI BHAGWANBHAI PRAJAPATI ========================================================== Appearance: MR MANISH R. BHATT, SENIOR ADVOCATE FOR M R BHATT & CO. (5953) for the Appellant(s) No. 1 MR SN DIVATIA(1378) 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/689/2016 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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