PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT vs. JAYANTIBHAI THAKKAR

PDF · subscribers

TAXAP/535/2017HC GujaratGJHC24056997201727 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 in view of the low tax effect and Circular No. 17/2019. The court noted the monetary limits for appeals as per the circular, specifically mentioning that appeals before the High Court have a 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. The principle here is that appeals can be withdrawn or not pressed based on revised government policy and monetary thresholds, leading to their disposal without a decision on the merits.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-1, Rajkot against Jayantibhai Thakkar. The appeal was notified for an appropriate order due to low tax effect. The decision to dispose of the appeal was made in light of 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. This circular outlines new monetary limits for filing appeals. The appeal was not pressed by the appellant in view of this circular and the low tax effect.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect in light of Circular No. 17/2019? (Question of law and fact) Assessee's contention: The assessee did not present any arguments as the appeal was not pressed by the revenue. The judgment does not record any arguments for the assessee. Revenue's contention: The revenue, through its representative, stated that the appeal is not pressed in view of the low tax effect and Circular No. 17/2019. The circular establishes monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,00,000. The revenue relied on this circular to justify not pursuing the appeal.

AI-generated summary — verify with the full judgment below

C/TAXAP/535/2017 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 535 of 2017 ========================================================== PRINCIPAL COMMISSIONER OF INCOME TAX-1, RAJKOT Versus JAYANTIBHAI THAKKAR ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(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/535/2017 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

Recent GST High Court judgments

Search GST case law →