PRINCIPAL COMMISSIONER OF INCOME TAX 1 vs. BHOJISON INFRASTRUCTURE PVT. LTD.
What did the High Court hold?
The Tribunal decided that the appeal is not pressed by the Revenue due to a low tax effect, in accordance with Circular No. 17/2019. The reasoning is based on the policy outlined in the circular, which specifies monetary limits for appeals. The circular states that appeals with a tax effect below Rs. 1,00,00,000 before the High Court should not be pursued. The judgment does not delve into the merits of the original dispute but focuses on the procedural aspect of the appeal's maintainability based on the tax effect. The operative direction is to dispose of the appeal accordingly. The Court reserves liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific issue was left undecided, as the appeal was disposed of on the grounds of not being pressed.
What were the facts?
This matter concerns a Tax Appeal filed by the Principal Commissioner of Income Tax 1 (the Revenue) against Bhojison Infrastructure Pvt. Ltd. (the assessee). The appeal was listed for an appropriate order by the Registry. The appeal was notified due to a low tax effect. The Court was to dispose of the appeal in light of Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes, which sets monetary limits for filing appeals. The circular provides a monetary limit of Rs. 1,00,00,000 for appeals before the High Court.
What were the issues?
1. Whether the appeal should be disposed of due to a low tax effect, considering Circular No. 17/2019? (Question of law and fact) The Revenue argued that the appeal is not pressed in view of the low tax effect, referencing Circular No. 17/2019. The assessee's contentions are not recorded in the judgment. The circular establishes monetary limits for appeals, with Rs. 1,00,00,000 being the limit for appeals before the High Court. The appeal's disposal hinges on whether it falls below this threshold, as per the Revenue's submission and the Court's stated intention.
AI-generated summary — verify with the full judgment below
C/TAXAP/75/2019 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 75 of 2019 ========================================================== PRINCIPAL COMMISSIONER OF INCOME TAX 1 Versus BHOJISON INFRASTRUCTURE PVT. LTD. ========================================================== Appearance: MR MANISH R. BHATT, SENIOR ADVOCATE FOR M R BHATT & CO. (5953) for the Appellant(s) No. 1 MS NUPUR D SHAH(10233) 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/75/2019 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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