PR.COMMISSIONER OF INCOME -TAX-I vs. SHRI MULCHAND AMIN

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TAXAP/148/2016HC GujaratGJHC24051651201617 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 the permission sought by the Revenue to withdraw the Tax Appeals. The Court reasoned that the Revenue's decision to withdraw was based on the CBDT circular dated 11.07.2018, which sets a minimum threshold for tax effect for preferring and maintaining appeals before the High Court. Since the tax effect in these appeals fell below this prescribed limit, the Revenue was entitled to withdraw them. The Court did not delve into the merits of the underlying ITAT orders. The operative direction was to dispose of the Tax Appeals accordingly, meaning they were withdrawn. No issues were left undecided as the appeals were disposed of on a procedural ground.

What were the facts?

The Commissioner of Income Tax I (Revenue) filed numerous Tax Appeals before the High Court of Gujarat at Ahmedabad against the orders passed by the Income Tax Appellate Tribunal (ITAT) in favour of Mahendra Shantilal Vyas (Assessee). The appeals spanned various assessment years, with the specific years not detailed in the provided text. The Revenue sought permission to withdraw these appeals. The reason cited for withdrawal was that the tax effect involved in these appeals was below the minimum threshold limit prescribed by the Central Board of Direct Taxes (CBDT) in its circular dated 11.07.2018, which governs the department's ability to prefer and maintain appeals before the High Court. The High Court granted the permission sought.

What were the issues?

1. Whether the Revenue is permitted to withdraw the present Tax Appeals on the ground that the tax effect is below the threshold limit specified by the CBDT circular dated 11.07.2018? Assessee's Contentions: The assessee did not present any arguments as the appeals were withdrawn by the Revenue. The judgment does not record any specific arguments from the assessee's side. Revenue's Contentions: The Revenue, through its learned advocate, sought permission to withdraw these appeals. The basis for this request was that the tax effect involved in these appeals was below the minimum threshold limit provided by the CBDT in its circular dated 11.07.2018. This circular enables the department to prefer and maintain appeals before the High Court. The Revenue relied on this circular to justify its withdrawal.

AI-generated summary — verify with the full judgment below

C/TAXAP/1124/2014 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1124 of 2014 With R/TAX APPEAL NO. 109 of 2016 With R/TAX APPEAL NO. 1216 of 2014 With R/TAX APPEAL NO. 1251 of 2014 With R/TAX APPEAL NO. 1385 of 2014 With R/TAX APPEAL NO. 148 of 2016 With R/TAX APPEAL NO. 159 of 2017 With R/TAX APPEAL NO. 188 of 2015 With R/TAX APPEAL NO. 189 of 2015 With R/TAX APPEAL NO. 204 of 2016 With R/TAX APPEAL NO. 258 of 2017 With R/TAX APPEAL NO. 273 of 2017 With R/TAX APPEAL NO. 275 of 2017 With R/TAX APPEAL NO. 329 of 2015 With R/TAX APPEAL NO. 330 of 2015 With R/TAX APPEAL NO. 366 of 2015 With R/TAX APPEAL NO. 390 of 2016 With R/TAX APPEAL NO. 391 of 2016 With R/TAX APPEAL NO. 399 of 2015 With R/TAX APPEAL NO. 400 of 2015 With R/TAX APPEAL NO. 435 of 2015 Page 1 of 3

C/TAXAP/1124/2014 ORDER With R/TAX APPEAL NO. 589 of 2015 With R/TAX APPEAL NO. 630 of 2018 With R/TAX APPEAL NO. 673 of 2018 With R/TAX APPEAL NO. 692 of 2017 With R/TAX APPEAL NO. 696 of 2016 With R/TAX APPEAL NO. 781 of 2015 With R/TAX APPEAL NO. 786 of 2015 With R/TAX APPEAL NO. 876 of 2017 With R/TAX APPEAL NO. 930 of 2017 With R/TAX APPEAL NO. 932 of 2017 With R/TAX APPEAL NO. 989 of 2011 ========================================================== COMMISSIONER OF INCOME TAX I Versus MAHENDRA SHANTILAL VYAS ========================================================== Appearance: MR.VARUN K.PATEL, Mrs. KALPANA RAVAL, MRS MAUNA BHATT for the PETITIONER(s) No. 1 MR RK PATEL, MR B S SOPARKAR, MR MANISH SHAH, MR TUSHAR HEMANI, MR BHAUMIK DHOLARIYA for the RESPONDENT(s) No. 1 ========================================================== 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) Learned advocate for the appellant, under instructions from the department, sought permission to withdraw these appeals since the Page 2 of 3

C/TAXAP/1124/2014 ORDER 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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