THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL,AHMEDABAD vs. SURAJ LIMITED
What did the High Court hold?
The High Court held that the appeal is not pressed by the appellant (Principal Commissioner of Income Tax) in view of the low tax effect, as per Circular No. 17/2019 dated August 8, 2019. The Court noted the monetary limits prescribed in the circular for appeals before various judicial forums, including High Courts (Rs. 1,00,00,000). Consequently, the appeal was disposed of in accordance with this policy. 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, as the appeal was not pressed.
What were the facts?
This matter concerns two Tax Appeals filed by the Principal Commissioner of Income Tax, Central, Ahmedabad, against Suraj Limited. The appeals were listed for an appropriate order by the Registry. The primary reason for listing the appeals was the low tax effect. The Court was to consider Circular No. 17/2019, dated August 8, 2019, issued by the CBDT, which provides revised monetary limits for filing appeals. The circular outlines monetary thresholds for appeals before the Income Tax Appellate Tribunal, High Courts, and the Supreme Court.
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 assessee (Revenue in this context, as they are the appellant) argued that the appeal is not pressed due to the low tax effect, referencing Circular No. 17/2019. This circular sets monetary limits for appeals, and if the tax effect falls below the specified limit for High Court appeals (Rs. 1,00,00,000), the appeal may not be pursued. Revenue's Contention: The judgment does not record any specific contention from the Revenue regarding the merits of the appeal. Their position is implicitly that the appeal should be disposed of in line with the circular.
AI-generated summary — verify with the full judgment below
C/TAXAP/759/2015 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 759 of 2015 With R/TAX APPEAL NO. 760 of 2015 ========================================================== THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL,AHMEDABAD Versus SURAJ LIMITED ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR YOGEN N PANDYA(5766) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA
Date : 27/01/2020
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 8th 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 8th August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi. Page 1 of 2
C/TAXAP/759/2015 ORDER 3. According to the new policy as reflected from the Circular referred to above, the table for monetary limits is as follows: Sr.No. Appeals/SLPs in Income-tax matters Monetray
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) (BHARGAV D. KARIA, J) PALAK Page 2 of 2
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