PRINCIPAL COMMISSIONER OF INCOME TAX-5 vs. HASMUKH U. GADHECHA

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TAXAP/910/2016HC GujaratGJHC24052039201627 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 for disposal due to low tax effect and in light of Circular No. 17/2019. The appellant (Revenue) stated that the appeal was not pressed in view of this circular and the low tax effect. The court acknowledged the monetary limits specified in the circular for appeals before the High Court (Rs. 1,00,00,000). Consequently, the appeal was disposed of 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 appellant's submission and the circular.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-5 against Hasmukh U. Gadhecha. The case was listed for an order due to 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 in view of the low tax effect.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect, as per Circular No. 17/2019? (Question of law) Assessee's Contention: The assessee did not explicitly argue, but the appeal was not pressed by the Revenue. The judgment relies on the Circular No. 17/2019, which sets monetary limits for appeals. The appeal was notified for disposal in light of this circular and the low tax effect. Revenue's Contention: The Revenue did not press the appeal due to the low tax effect, referencing Circular No. 17/2019. The circular provides a table of monetary limits for appeals before various authorities, including the High Court, which is Rs. 1,00,00,000.

AI-generated summary — verify with the full judgment below

C/TAXAP/910/2016 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 910 of 2016 ========================================================== PRINCIPAL COMMISSIONER OF INCOME TAX-5 Versus HASMUKH U. GADHECHA ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MS VAIBHAVI K PARIKH(3238) 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/910/2016 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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