DIRECTOR OF INCOME TAX (EXEMPTION) vs. U N MEHTA INSTITUTE OF CARDIOLOGY AND RESEARCH CENTRE

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TAXAP/865/2013HC GujaratGJHC24043529201327 January 2020Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MR. JUSTICE BHARGAV D. KARIA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal was not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019. The Court noted the monetary limits for appeals before the High Court as Rs. 1,00,000. Consequently, the appeal was disposed of accordingly. The Court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific findings were made on the merits of the case, as the appeal was not pressed.

What were the facts?

This matter concerns a Tax Appeal filed by the Director of Income Tax (Exemption) against the U N Mehta Institute of Cardiology and Research Centre. The appeal was listed for an order due to its low tax effect. The appeal was to be disposed of in accordance with Circular No. 17/2019, dated 8th August, 2019, issued by the Central Board of Direct Taxes. The circular outlines monetary limits for appeals before various authorities, including the High Court. The appeal was not pressed by the appellant.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect, as per Circular No. 17/2019? The Revenue, represented by Mrs. Mauna M. Bhatt, argued that the appeal was not pressed in view of the low tax effect and the policy outlined in Circular No. 17/2019. The Assessee, represented by Mr. Tushar P. Hemani and Ms. Vaibhavi K. Parikh, did not present any arguments as the appeal was not pressed by the Revenue.

AI-generated summary — verify with the full judgment below

C/TAXAP/865/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 865 of 2013 ========================================================== DIRECTOR OF INCOME TAX (EXEMPTION) Versus U N MEHTA INSTITUTE OF CARDIOLOGY AND RESEARCH CENTRE ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR TUSHAR P HEMANI(2790) for the Opponent(s) No. 1 MS VAIBHAVI K PARIKH(3238) 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. 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/865/2013 ORDER Sr. No. Appeals/SLPs in Incometax matters Monetary Limit (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,000 3 Before Supreme Court 2,00,000 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) CHANDRESH Page 2 of 2

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