CHIEF COMMISSIONER OF INCOME TAX (OSD) vs. RAJESH MANIKCHAND JAIN
What did the High Court hold?
The Tribunal noted that the revenue's learned senior standing counsel stated that the tax effect involved in the appeals was less than Rs. 1,00,00,000/-. In light of CBDT Circular No. 17 of 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 which has retrospective applicability to pending appeals, the revenue's counsel did not press the present appeals. Consequently, the appeals were disposed of as not pressed. The High Court also noted that if there was any error in the computation of the tax effect or if the circular was not applicable for any reason, the revenue would be at liberty to seek revival of the appeals.
What were the facts?
The appeals were filed by the Commissioner of Income Tax-I (the revenue) against Yudhishtri N Batra (the assessee). The appeals challenged orders of the Income Tax Appellate Tribunal (ITAT). The assessment years are not specified in the judgment. The revenue's counsel stated that the tax effect in these appeals was less than Rs. 1,00,00,000/-. This was in the context of Circular No. 17 of 2019, dated 08.08.2019, issued by the CBDT, which stipulated that appeals with a tax effect not exceeding Rs. 1,00,00,000/- should not be filed before the High Court and was made retrospectively applicable to pending appeals.
What were the issues?
1. Whether the present appeals, involving a tax effect less than Rs. 1,00,00,000/-, are maintainable before the High Court in light of CBDT Circular No. 17 of 2019. The revenue's contention, as presented by its learned senior standing counsel, was that due to the tax effect being below the monetary limit stipulated in Circular No. 17 of 2019, and the circular's retrospective applicability, the appeals should not be pressed. The judgment does not record any specific arguments from the assessee's side regarding the maintainability of the appeals or the applicability of the circular.
AI-generated summary — verify with the full judgment below
C/TAXAP/111/2012 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 111 of 2012 With R/TAX APPEAL NO. 230 of 2012 ========================================================== COMMISSIONER OF INCOME TAX-I Versus YUDHISHTRI N BATRA ========================================================== Appearance: MRS KALPANAK RAVAL(1046) for the Appellant(s) No. 1 MR B S SOPARKAR(6851) 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 Mr.B.S. 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 these appeals 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 Page 1 of 2
C/TAXAP/111/2012 ORDER has also been made retrospectively applicable to pending appeals, the learned senior standing counsel for the appellant does not press the present appeals. 3. The appeals are, 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/s. (HARSHA DEVANI, J) (SANGEETA K. VISHEN,J) RAVI P. PATEL Page 2 of 2
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