COMMISSIONER OF INCOME TAX-II vs. VIJAYKUMAR D GUPTA

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TAXAP/295/2014HC GujaratGJHC24044789201427 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 noted that the appeal was notified due to low tax effect and referred to Circular No. 17/2019. This circular establishes a monetary limit of Rs. 1,00,000 for appeals before the High Court. In view of this circular and the low tax effect, the Revenue stated that the appeal was not pressed. Consequently, the High Court disposed of the tax appeal accordingly. The Court also reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific finding on the merits of the original assessment or the order under challenge was made, as the appeal was disposed of on procedural grounds related to the monetary limit policy.

What were the facts?

The Commissioner of Income Tax-II (the Revenue) filed a tax appeal before the High Court of Gujarat at Ahmedabad against an order concerning Vijaykumar D Gupta (the assessee). The appeal was notified for an appropriate order due to low tax effect. The High Court referred to Circular No. 17/2019 dated August 8, 2019, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, New Delhi, which sets monetary limits for filing appeals. The circular specifies a monetary limit of Rs. 1,00,000 for appeals before the High Court.

What were the issues?

1. Whether the tax appeal filed by the Revenue is maintainable before the High Court in light of the monetary limits prescribed by Circular No. 17/2019? (Question of law) Assessee's Contention: The assessee has not recorded any specific contentions in the judgment. However, the appeal is not pressed by the Revenue due to low tax effect as per the circular. Revenue's Contention: The Revenue has not pressed the appeal in view of the low tax effect, citing Circular No. 17/2019. The circular establishes a monetary limit of Rs. 1,00,000 for appeals before the High Court.

AI-generated summary — verify with the full judgment below

C/TAXAP/295/2014 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 295 of 2014 ========================================================== COMMISSIONER OF INCOME TAX-II Versus VIJAYKUMAR D GUPTA ========================================================== 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/295/2014 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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