COMMISSIONER OF INCOME TAX vs. SHARADKUMAR P MAJITHIA

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TAXAP/1880/2008HC GujaratGJHC24041394200809 September 2019Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MR. JUSTICE A.C. RAO2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that both tax appeals were not pressed by the Revenue due to the low tax effect, in accordance with Circular No. 17/2019 dated August 8, 2019. The Court observed that the circular provides revised monetary limits for appeals, with appeals before the High Court having a monetary limit of Rs. 1,00,00,000. Since the appeals were not pressed, they were disposed of accordingly. The Court also reserved liberty for the Revenue to revive the tax appeals in case of any difficulty. No specific findings were made on the merits of the original tax disputes.

What were the facts?

The Gujarat High Court was considering two tax appeals, C/TAXAP/1880/2008 and R/TAX APPEAL NO. 2166 of 2009, filed by the Commissioner of Income Tax against Sharadkumar P. Majithia. The appeals were listed for appropriate orders due to low tax effect. The Court noted that these appeals were to be disposed of in light of Circular No. 17/2019 dated August 8, 2019, issued by the Central Board of Direct Taxes. This circular outlines revised monetary limits for filing appeals. The Court also referred to a table within the circular detailing these limits for various appellate forums.

What were the issues?

1. Whether the tax appeals filed by the Revenue are to be dismissed due to low tax effect, as per Circular No. 17/2019? The Revenue argued that both tax appeals were not pressed in view of the low tax effect, citing Circular No. 17/2019. The Assessee's contentions were not recorded in the judgment. The Revenue relied on 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.

AI-generated summary — verify with the full judgment below

C/TAXAP/1880/2008 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1880 of 2008 With R/TAX APPEAL NO. 2166 of 2009 ========================================================== COMMISSIONER OF INCOME TAX Versus SHARADKUMAR P MAJITHIA ========================================================== Appearance: MR PRANAV DESAI(290) for the Appellant(s) No. 1 MRS SWATI SOPARKAR(870) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR.JUSTICE A.C. RAO

Date : 09/09/2019

COMMON ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. The Registry has notified the captioned appeals for the purpose of passing appropriate orders. The captioned appeals have been notified because of the low tax effect. These appeals are 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. Both the tax appeals are 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 Page 1 of 2

C/TAXAP/1880/2008 ORDER to above, the table for monetary limits is as follows: 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, both the appeals are disposed of accordingly. In case of any difficulty, we reserve the liberty for the Revenue to revive the tax appeal. (J. B. PARDIWALA, J) (A. C. RAO, J) aruna Page 2 of 2

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