COMMISSIONER OF INCOME TAX - I vs. R D EXPORTS

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TAXAP/1360/2011HC GujaratGJHC24045452201117 September 2018Bench: HONOURABLE MR. JUSTICE AKIL KURESHI,HONOURABLE MR. JUSTICE B.N. KARIA3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed all the tax appeals filed by the Revenue. The dismissal was solely on the ground that the tax effect involved in these appeals was below the minimum threshold prescribed by the CBDT in its latest circular dated 11.7.2018. This circular dictates the conditions under which the Revenue can maintain appeals before the High Court. Since the appeals did not meet this monetary threshold, the Court found no reason to delve into the merits of the case. The ratio decidendi is that appeals not meeting the prescribed tax effect threshold are liable to be dismissed on this preliminary ground. No other issue was decided.

What were the facts?

The appeals were filed by the Revenue (Commissioner of Income Tax-I) against the respondent, Anupam Silk Mills Private Ltd. The appeals challenged orders passed by lower authorities, though the specific assessment years and the nature of the orders are not detailed in this excerpt. A significant number of tax appeals, listed from C/TAXAP/1331/2011 to C/TAXAP/875/2014, were consolidated for hearing. The appeals were listed before the High Court of Gujarat at Ahmedabad, presided over by Justices Akil Kureshi and B.N. Karia.

What were the issues?

The primary issue before the High Court was whether the appeals filed by the Revenue should be entertained. The Revenue contended that the appeals were maintainable. The Revenue relied on the latest circular dated 11.7.2018 issued by the CBDT. The assessee's contentions are not recorded in the provided text. The core question revolved around the tax effect of the appeals in light of the CBDT's circular prescribing a minimum threshold for maintaining appeals before the High Court.

AI-generated summary — verify with the full judgment below

C/TAXAP/1331/2011 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1331 of 2011 With R/TAX APPEAL NO. 1333 of 2011 With R/TAX APPEAL NO. 1334 of 2011 With R/TAX APPEAL NO. 1360 of 2011 With R/TAX APPEAL NO. 1420 of 2011 With R/TAX APPEAL NO. 1430 of 2011 With R/TAX APPEAL NO. 50 of 2012 With R/TAX APPEAL NO. 89 of 2012 With R/TAX APPEAL NO. 456 of 2012 With R/TAX APPEAL NO.457 of 2012 With R/TAX APPEAL NO. 458 of 2012 With R/TAX APPEAL NO. 530 of 2012 With R/TAX APPEAL NO. 538 of 2012 With R/TAX APPEAL NO. 541 of 2012 With R/TAX APPEAL NO. 640 of 2012 With R/TAX APPEAL NO. 642 of 2012 With R/TAX APPEAL NO. 679 of 2012 With R/TAX APPEAL NO. 744 of 2012 With R/TAX APPEAL NO. 745 of 2012 With R/TAX APPEAL NO. 746 of 2012 With R/TAX APPEAL NO. 826 of 2012 With Page 1 of 3

C/TAXAP/1331/2011 ORDER R/TAX APPEAL NO. 878 of 2012 With R/TAX APPEAL NO. 879 of 2012 With R/TAX APPEAL NO. 190 of 2013 With R/TAX APPEAL NO. 353 of 2013 With R/TAX APPEAL NO. 585 of 2013 With R/TAX APPEAL NO.686 of 2013 With R/TAX APPEAL NO. 787 of 2013 With R/TAX APPEAL NO. 792 of 2013 With R/TAX APPEAL NO. 871 of 2013 With R/TAX APPEAL NO. 961 of 2013 With R/TAX APPEAL NO. 962 of 2013 With R/TAX APPEAL NO. 963 of 2013 With R/TAX APPEAL NO. 964 of 2013 With R/TAX APPEAL NO. 1036 of 2013 With R/TAX APPEAL NO. 332 of 2014 With R/TAX APPEAL NO. 594 of 2014 With R/TAX APPEAL NO. 617 of 2014 With R/TAX APPEAL NO. 875 of 2014 ========================================================== COMMISSIONER OF INCOME TAX-I Versus ANUPAM SILK MILLS PRIVATE LTD ========================================================== Appearance: MRS KALPANAK RAVAL for the PETITIONER(s) No. 1 MRS MAUNA BHATT, for the PETITIONER(s) No. 1 MR VARUN K PATEL for the PETITIONER(s) No. 1 MR TUSHAR P HEMANI(2790) for the RESPONDENT(s) No. Page 2 of 3

C/TAXAP/1331/2011 ORDER MS VAIBHAVI K PARIKH(3238) for the RESPONDENT(s) No. MR MANISH J SHAH for the RESPONDENT(s) No. MR BS SOPARKAR for the RESPONDENT(s) No. MR RK PATEL for the RESPONDENT(s) No. MR TEJ SHAH for the RESPONDENT(s) No. ========================================================== CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MR.JUSTICE B.N. KARIA

Date : 17/09/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) We are informed that the tax effect involved in these appeals filed by the Revenue is below the minimum threshold prescribed by CBDT in its latest circular dated 11.7.2018 to enable the Revenue to maintain appeals before the High Court. Tax Appeals are therefore, dismissed only on this ground. (AKIL KURESHI, J) (B.N. KARIA, J) K.K. SAIYED Page 3 of 3

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