DIRECTOR OF INCOME TAX (EXEMPTION) vs. K VERMA CHARITABLE TRUST

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TAXAP/128/2011HC GujaratGJHC24044961201104 September 2018Bench: HONOURABLE MR. JUSTICE AKIL KURESHI,HONOURABLE MR. JUSTICE B.N. KARIA3 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the Revenue to withdraw the appeals. The Court acknowledged the submission made by the learned advocate for the Revenue, Ms. Mauna Bhatt, who stated that the withdrawal was sought under instructions from the department. The reason provided was that the tax effect involved in these appeals was below the minimum threshold limit specified in the CBDT circular dated July 11, 2018. This circular enables the department to prefer and maintain appeals before the High Court. Consequently, the Court disposed of all the Tax Appeals accordingly, allowing the withdrawal. No specific findings were made on the merits of the original tax disputes.

What were the facts?

The appeals were filed by the Commissioner of Income Tax-I (Revenue) against the assessee, Sunilkumar B. Handa. A multitude of Tax Appeals, listed from C/TAXAP/1420/2007 to R/TAX APPEAL NO. 864 of 2010, were consolidated for hearing. The procedural history involves the Revenue seeking permission to withdraw these appeals. The reason cited for withdrawal was that the tax effect in these appeals fell below the minimum threshold limit stipulated by the Central Board of Direct Taxes (CBDT) in its circular dated July 11, 2018, which governs the department's ability to prefer and maintain appeals before the High Court.

What were the issues?

1. Whether the Revenue is permitted to withdraw the present appeals, considering the tax effect is below the threshold limit prescribed by the CBDT circular dated 11.07.2018? (Question of law) The Revenue, through its learned advocate Ms. Mauna Bhatt, argued that permission should be granted to withdraw the appeals. This request was based on the CBDT circular dated July 11, 2018, which sets a minimum monetary threshold for the department to file and pursue appeals before the High Court. The Revenue contended that the tax effect in these specific appeals did not meet this threshold, thus justifying their withdrawal. The Assessee, represented by Mrs. Swati Soparkar, did not record any specific arguments against the withdrawal in the provided text. The judgment does not record any arguments from the assessee opposing the withdrawal.

AI-generated summary — verify with the full judgment below

C/TAXAP/1420/2007 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1420 of 2007 With R/TAX APPEAL NO. 1090 of 2008 With R/TAX APPEAL NO. 1265 of 2007 With R/TAX APPEAL NO. 128 of 2011 With R/TAX APPEAL NO. 1320 of 2009 With R/TAX APPEAL NO. 1353 of 2010 With R/TAX APPEAL NO. 1462 of 2010 With R/TAX APPEAL NO. 1527 of 2010 With R/TAX APPEAL NO. 1550 of 2007 With R/TAX APPEAL NO. 167 of 2010 With R/TAX APPEAL NO. 1702 of 2008 With R/TAX APPEAL NO. 177 of 2009 With R/TAX APPEAL NO. 182 of 2011 With R/TAX APPEAL NO. 183 of 2010 With R/TAX APPEAL NO. 1844 of 2008 With R/TAX APPEAL NO. 1845 of 2008 With R/TAX APPEAL NO. 18 of 2011 With R/TAX APPEAL NO. 1962 of 2009 With R/TAX APPEAL NO. 1964 of 2009 With R/TAX APPEAL NO. 2455 of 2009 With R/TAX APPEAL NO. 256 of 2009 With Page 1 of 3

C/TAXAP/1420/2007 ORDER R/TAX APPEAL NO. 2669 of 2010 With R/TAX APPEAL NO. 330 of 2010 With R/TAX APPEAL NO. 62 of 2011 With R/TAX APPEAL NO. 63 of 2011 With R/TAX APPEAL NO. 64 of 2011 With R/TAX APPEAL NO. 66 of 2011 With R/TAX APPEAL NO. 678 of 2010 With R/TAX APPEAL NO. 67 of 2011 With R/TAX APPEAL NO. 68 of 2011 With R/TAX APPEAL NO. 723 of 2010 With R/TAX APPEAL NO. 769 of 2010 With R/TAX APPEAL NO. 76 of 2011 With R/TAX APPEAL NO. 77 of 2011 With R/TAX APPEAL NO. 863 of 2010 With R/TAX APPEAL NO. 864 of 2010 ========================================================== THE COMMISSIONER OF INCOME TAX-I Versus SUNILKUMAR B HANDA ========================================================== Appearance: MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1 MRS SWATI SOPARKAR(870) for the RESPONDENT(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MR.JUSTICE B.N. KARIA

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C/TAXAP/1420/2007 ORDER Date : 04/09/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Learned advocate Ms. Mauna Bhatt, under instructions from the department, sought permission to withdraw these appeals since the tax effect involved in these appeals is below the minimum threshold limit provided by CBDT in its circular dated 11.07.2018 enabling the department to prefer and maintain appeals before the High Court. Permission is granted. Tax Appeals are disposed of accordingly. (AKIL KURESHI, J) (B.N. KARIA, J) JYOTI V. JANI Page 3 of 3

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