COMMISSIONER OF INCOME TAX, GANDHINAGAR vs. JIVRAJBHAI VASTABHAI DESAI
What did the High Court hold?
The Tribunal noted that the appeal was notified for passing an appropriate order due to its low tax effect. It was observed that the appeal was not pressed by the Revenue in view of Circular No. 17/2019, dated August 8, 2019, which provides monetary limits for appeals. The circular specifies a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. In light of this, the appeal was disposed of. The Revenue was granted liberty to revive the tax appeal in case of any difficulty. No specific issue on merits was decided.
What were the facts?
This matter concerns a Tax Appeal filed by the Commissioner of Income Tax, Gandhinagar (the Revenue) against Jivrajbhai Vastabhai Desai (the assessee). The appeal was notified for an appropriate order by the Registry. The appeal was to be disposed of in light of Circular No. 17/2019, dated August 8, 2019, issued by the Central Board Direct Taxes, which sets monetary limits for filing appeals. The appeal was not pressed by the Revenue due to a low tax effect, as per the policy outlined in the aforementioned circular.
What were the issues?
1. Whether the appeal should be disposed of in view of the low tax effect, considering Circular No. 17/2019 (question of procedure/policy). The Revenue argued that the appeal was not pressed due to the low tax effect, referencing Circular No. 17/2019. The judgment does not record any specific arguments from the assessee.
AI-generated summary — verify with the full judgment below
C/TAXAP/722/2018 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 722 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/722/2018 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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