THE PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL), SURAT vs. ASHADEVI MITTAL (PROP. MITTAL CHEMICALS)

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TAXAP/424/2019HC GujaratGJHC24039171201927 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 is not pressed by the revenue in view of the low tax effect, as per Circular No. 17/2019. The court noted the monetary limits specified in the circular, which indicate that appeals before the High Court have a monetary limit of Rs. 1,00,00,000. 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 original dispute.

What were the facts?

This matter concerns a Tax Appeal filed by the Principal Commissioner of Income Tax, (Central), Surat, against Ashadevi Mittal (Prop. Mittal Chemicals). The appeal was listed for an appropriate order due to a low tax effect. The appeal was to be disposed of in accordance with Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes. This circular outlines monetary limits for filing appeals. The appeal was not pressed by the appellant.

What were the issues?

1. Whether the appeal should be dismissed due to a low tax effect as per Circular No. 17/2019? (Question of law) Assessee's Contention: The assessee did not present any arguments as the appeal was not pressed. The judgment does not record any specific arguments from the assessee. Revenue's Contention: The revenue, through its counsel, stated that the appeal is not pressed in view of the low tax effect, citing Circular No. 17/2019, dated August 8, 2019. The revenue relied on the policy outlined in this circular, which sets monetary limits for appeals before various authorities, including the High Court at Rs. 1,00,00,000.

AI-generated summary — verify with the full judgment below

C/TAXAP/424/2019 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 424 of 2019 ========================================================== THE PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL), SURAT Versus ASHADEVI MITTAL (PROP. MITTAL CHEMICALS) ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 UMAIDSINGH BHATI(7973) 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/424/2019 ORDER Sr. No. Appeals/SLPs in Income­tax matters Monetary 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) GIRISH Page 2 of 2

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