COMMISSIONER OF INCOME TAX-I vs. D JAYANTILAL EXPORTS

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TAXAP/1200/2009HC GujaratGJHC24040973200914 October 2019Bench: HONOURABLE MS. JUSTICE HARSHA DEVANI,HONOURABLE MS. JUSTICE SANGEETA K. VISHEN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal held that the appeal is disposed of as not pressed. This decision was based on the Revenue's submission that the tax effect involved is less than Rs. 1,00,00,000/-. The Tribunal considered Circular No. 17 of 2019 dated 08.08.2019, which stipulates that appeals with a tax effect not exceeding Rs. 1,00,00,000/- should not be filed before the High Court and that this circular applies retrospectively to pending appeals. Consequently, the Revenue's learned senior standing counsel stated that they do not press the appeal. The operative direction is that the appeal is disposed of as not pressed. The judgment also notes that if there is any error in the computation of the tax effect or if the circular is not applicable for any reason, the appellant would be at liberty to seek revival of the appeal. No specific issue was decided on merits.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-I (Revenue) against D Jayantilal Exports (Assessee). The assessment year(s) are not specified. The order under challenge is an appeal before the High Court of Gujarat. The procedural history indicates that the appeal was filed by the Revenue. During the hearing, the Revenue's counsel stated that the tax effect involved in the appeal is less than Rs. 1,00,00,000/-. This statement was made in light of Circular No. 17 of 2019 dated 08.08.2019, which mandates that no appeal with a tax effect not exceeding Rs. 1,00,00,000/- shall be filed before the High Court and that this circular is retrospectively applicable to pending appeals.

What were the issues?

1. Whether the present appeal, with a tax effect less than Rs. 1,00,00,000/-, is maintainable before the High Court in light of Circular No. 17 of 2019. The Revenue's contention is that the tax effect in the present appeal is below the monetary limit stipulated in Circular No. 17 of 2019, which provides that appeals with a tax effect not exceeding Rs. 1,00,00,000/- should not be filed before the High Court. The circular is stated to be retrospectively applicable to pending appeals. Therefore, the Revenue does not press the present appeal. The Assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

C/TAXAP/1200/2009 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1200 of 2009 ========================================================== COMMISSIONER OF INCOME TAX-I Versus D JAYANTILAL EXPORTS ========================================================== Appearance: MRS KALPANAK RAVAL(1046) for the Appellant(s) No. 1 MRS SWATI SOPARKAR(870) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE MS. JUSTICE SANGEETA K. VISHEN

Date : 14/10/2019 ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Heard Mrs.Kalpana K. Raval, learned senior standing counsel for the appellant and Mrs.Swati Soparkar, learned advocate for the respondent. 2. Mrs.Kalpana K. Raval, learned senior standing counsel for the appellant, has stated that the tax effect involved in this appeal is less than Rs.1,00,00,000/-. Under the circumstances, in the light of the Circular No.17 of 2019 dated 08.08.2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which provides that no appeal wherein the tax effect does not exceed the monetary limit of Rs.1,00,00,000/- shall be filed before the High Court and which has also been made retrospectively applicable to Page 1 of 2

C/TAXAP/1200/2009 ORDER pending appeals, the learned senior standing counsel for the appellant does not press the present appeal. 3. The appeal is, accordingly, disposed of as not pressed in light of the Circular dated 08.08.2019. However, in case there is any error in the computation of the tax effect involved or if, for any reason, the Circular is not applicable, it would be open for the appellant to seek revival of the appeal. (HARSHA DEVANI, J) (SANGEETA K. VISHEN,J) RAVI P. PATEL Page 2 of 2

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