COMMISSIONER OF INCOME TAX GANDHINAGAR vs. JIVRAJBHAI VASTABHAI DESAI

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TAXAP/721/2018HC GujaratGJHC24017619201807 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 due to the low tax effect, in line with Circular No. 17/2019. The circular outlines monetary limits for appeals, with appeals before the High Court having a monetary limit of Rs. 1,00,00,000. The Court observed that the appeal was to be disposed of in accordance with this circular. Consequently, the appeal was disposed of on this basis. The Court also reserved the 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 appeal, bearing number C/TAXAP/721/2018, was filed by the Commissioner of Income Tax, Gandhinagar (the Revenue) against Jivrajbhai Vastabhai Desai (the assessee). The appeal was listed for an order concerning its disposal. The primary reason for listing the appeal was its low tax effect. The Court noted that the appeal was to be disposed of in accordance with Circular No. 17/2019 dated August 8, 2019, issued by the Central Board of Direct Taxes. The circular provides updated monetary limits for filing appeals. The appeal was not pressed by the Revenue due to this low tax effect.

What were the issues?

1. Whether the appeal should be dismissed on the grounds of low tax effect, as per Circular No. 17/2019? (Question of law) Assessee's Contentions: The assessee did not explicitly present arguments in the judgment. However, the appeal was not pressed by the Revenue, implying an acceptance of the grounds for disposal based on the circular. Revenue's Contentions: The Revenue stated that the appeal was not pressed in view of the low tax effect, having regard to Circular No. 17/2019. The circular establishes monetary limits for appeals before various judicial forums, including the High Court.

AI-generated summary — verify with the full judgment below

C/TAXAP/721/2018 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 721 of 2018 ========================================================== COMMISSIONER OF INCOME TAX GANDHINAGAR Versus JIVRAJBHAI VASTABHAI DESAI ========================================================== Appearance: MR MANISH R. BHATT, SENIOR ADVOCATE FOR M R BHATT & CO. (5953) for the Appellant(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/721/2018 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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