COMMISSIONER OF INCOME TAX AHMEDABAD III vs. HIRENBHAI K PATEL

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TAXAP/95/2014HC GujaratGJHC24044687201427 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 decided to dispose of the appeal in accordance with Circular No. 17/2019, dated August 8, 2019, due to the low tax effect. The appeal was not pressed by the Revenue. The court noted the revised monetary limits for appeals, with the limit for appeals before the High Court being Rs. 1,00,000. The operative direction was to dispose of the appeal accordingly. The court also reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific issue was left undecided; the appeal was disposed of based on the stated policy.

What were the facts?

The Gujarat High Court was considering a Tax Appeal filed by the Commissioner of Income Tax, Ahmedabad III, against Hiren bhai K Patel. The appeal was listed for an appropriate order due to low tax effect. The court noted that the appeal was to be disposed of in light of Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes. This circular outlines revised monetary limits for filing appeals. The appeal was not pressed by the appellant in view of the low tax effect and the policy reflected in the aforementioned circular.

What were the issues?

1. Whether the appeal should be dismissed on the grounds of low tax effect as per Circular No. 17/2019? Assessee's Contention: The assessee did not explicitly argue any point as the appeal was not pressed. However, the appeal was not pressed by the appellant (Revenue) in view of the low tax effect, implicitly supporting the dismissal of the appeal based on the circular. Revenue's Contention: The Revenue did not press the appeal, citing the low tax effect and the policy laid down in Circular No. 17/2019, which sets monetary limits for appeals before various authorities, including the High Court. The monetary limit for appeals before the High Court, as per the circular, is Rs. 1,00,000.

AI-generated summary — verify with the full judgment below

C/TAXAP/95/2014 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 95 of 2014 ========================================================== COMMISSIONER OF INCOME TAX AHMEDABAD III Versus HIRENBHAI K PATEL ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR B S SOPARKAR(6851) 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/95/2014 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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