COMMISSIONER OF INCOME TAX AHMEDABAD III vs. HINA N PARIKH

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TAXAP/1105/2013HC GujaratGJHC24043609201327 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 Tax Appeal was not pressed by the Revenue due to the low tax effect, in accordance with Circular No. 17/2019 dated 8th August, 2019. This circular sets out revised monetary limits for filing appeals, with a limit of Rs. 1,00,000 for appeals before the High Court. The Court noted that the appeal was being disposed of in line with this policy. The reasoning is based on the Revenue's decision not to press the appeal given the low tax effect and the new policy directives. The operative direction is that the appeal is disposed of accordingly. The Court also reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. No issue was expressly left undecided.

What were the facts?

The Revenue, Commissioner of Income Tax Ahmedabad III, filed a Tax Appeal before the High Court of Gujarat at Ahmedabad against an order concerning the assessee, Hina N Parikh. The appeal was notified for an appropriate order due to low tax effect. The appeal was filed against an order passed by an authority below, though the specific authority and assessment year(s) are not recorded in the judgment. The amount in dispute is also not explicitly stated but is implied to be below the threshold for appeals before the High Court as per a relevant circular.

What were the issues?

1. Whether the Tax Appeal filed by the Revenue is to be dismissed on the grounds of low tax effect, in light of Circular No. 17/2019 dated 8th August, 2019 issued by the CBDT? Assessee's Contention: The assessee did not make any specific arguments recorded in the judgment. Revenue's Contention: The Revenue submitted that the appeal was not pressed in view of the low tax effect, as per Circular No. 17/2019. The circular establishes monetary limits for appeals before various authorities, including the High Court, which is Rs. 1,00,000. The appeal is being disposed of in accordance with this new policy.

AI-generated summary — verify with the full judgment below

C/TAXAP/1105/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1105 of 2013 ========================================================== COMMISSIONER OF INCOME TAX AHMEDABAD III Versus HINA N PARIKH ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR B S SOPARKAR(6851) for the Opponent(s) No. 1 RULE SERVED(64) 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/1105/2013 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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