COMMISSIONER OF INCOME TAX -I vs. HIMSON TEXTILE ENGINEERING IND. PVT LTD

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TAXAP/29/2013HC GujaratGJHC24043241201314 October 2019Bench: HONOURABLE MS. JUSTICE HARSHA DEVANI,HONOURABLE MS. JUSTICE SANGEETA K. VISHEN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that the learned senior standing counsel for the appellant (revenue) stated that the tax effect involved in the appeal is less than Rs. 1,00,00,000/-. In light of CBDT 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 is retrospectively applicable to pending appeals, the revenue's counsel did not press the appeal. Consequently, the appeal was disposed of as not pressed. The High Court also clarified 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 decision on the merits of the case was made.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax - I (the appellant/revenue) against Himson Textile Engineering Ind. Pvt Ltd (the respondent/assessee). The appeal is against an order passed by an authority, the details of which are not specified in the provided text. The assessment year(s) are also not mentioned. The revenue's counsel stated that the tax effect involved in the appeal is less than Rs. 1,00,00,000/-. The appeal was filed before the High Court of Gujarat at Ahmedabad.

What were the issues?

1. Whether the appeal is maintainable before the High Court given the tax effect involved, in light of CBDT Circular No. 17 of 2019? The revenue, through its learned senior standing counsel, argued that the tax effect in the appeal is less than Rs. 1,00,00,000/-. Relying on CBDT 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 which is retrospectively applicable to pending appeals, the revenue stated that it 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/29/2013 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 29 of 2013 ========================================================== COMMISSIONER OF INCOME TAX -I Versus HIMSON TEXTILE ENGINEERING IND. PVT LTD ========================================================== Appearance: MRS KALPANAK RAVAL(1046) for the Appellant(s) No. 1 MR RK PATEL(1082) 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.R.K. Patel, 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/29/2013 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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