COMMISSIONER OF INCOME TAX-IV vs. SEASONS HOTELS PVT LTD
What did the High Court hold?
The High Court held that permission to withdraw the appeals is granted. The reasoning provided is that the Revenue's advocate, under instructions from the department, sought withdrawal based on the CBDT circular dated July 11, 2018. This circular sets a minimum threshold limit for the tax effect for preferring and maintaining appeals before the High Court. Since the tax effect in these appeals was below this stipulated limit, the department was entitled to withdraw them. Consequently, the Tax Appeals were disposed of accordingly. The ratio decidendi is that appeals can be withdrawn by the Revenue if they do not meet the monetary limits prescribed by CBDT circulars for maintaining such appeals. No specific issue was left undecided as the appeals were withdrawn.
What were the facts?
This judgment concerns multiple Tax Appeals filed by the Commissioner of Income Tax-V (the Revenue) against Kalyanbhai L Vasa (HUF) (the Assessee). The appeals challenge various orders, though the specific assessment years and the nature of the orders are not detailed in this excerpt. The procedural history indicates that the Revenue sought permission to withdraw these appeals. The reason provided for withdrawal was that the tax effect in these appeals was below the minimum threshold limit stipulated by the CBDT in its circular dated July 11, 2018, which governs the department's ability to prefer and maintain appeals before the High Court. The High Court granted the permission to withdraw.
What were the issues?
1. Whether the Revenue is permitted to withdraw the appeals on the ground that the tax effect is below the threshold limit specified by the CBDT circular dated July 11, 2018? (Question of law) Assessee's Contentions: The Assessee's side is not recorded as having made any specific contentions in this excerpt. The judgment focuses on the Revenue's request. Revenue's Contentions: The Revenue, through its learned advocate, sought permission to withdraw the 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 July 11, 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/217/2010 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 217 of 2010 With R/TAX APPEAL NO. 1021 of 2011 With R/TAX APPEAL NO. 1027 of 2011 With R/TAX APPEAL NO. 104 of 2016 With R/TAX APPEAL NO. 1065 of 2014 With R/TAX APPEAL NO. 1313 of 2011 With R/TAX APPEAL NO. 1318 of 2011 With R/TAX APPEAL NO. 1363 of 2010 With R/TAX APPEAL NO. 1365 of 2010 With R/TAX APPEAL NO. 1429 of 2010 With R/TAX APPEAL NO. 1469 of 2011 With R/TAX APPEAL NO. 1470 of 2011 With R/TAX APPEAL NO. 1500 of 2011 With R/TAX APPEAL NO. 183 of 2012 With R/TAX APPEAL NO. 184 of 2016 With R/TAX APPEAL NO. 185 of 2012 With R/TAX APPEAL NO. 18 of 2013 With R/TAX APPEAL NO. 196 of 2015 With R/TAX APPEAL NO. 197 of 2015 With R/TAX APPEAL NO. 19 of 2013 With R/TAX APPEAL NO. 20 of 2013 Page 1 of 5
C/TAXAP/217/2010 ORDER With R/TAX APPEAL NO. 218 of 2010 With R/TAX APPEAL NO. 240 of 2012 With R/TAX APPEAL NO. 265 of 2012 With R/TAX APPEAL NO. 267 of 2012 With R/TAX APPEAL NO. 269 of 2012 With R/TAX APPEAL NO. 269 of 2016 With R/TAX APPEAL NO. 270 of 2016 With R/TAX APPEAL NO. 271 of 2016 With R/TAX APPEAL NO. 272 of 2016 With R/TAX APPEAL NO. 273 of 2016 With R/TAX APPEAL NO. 304 of 2013 With R/TAX APPEAL NO. 323 of 2015 With R/TAX APPEAL NO. 324 of 2015 With R/TAX APPEAL NO. 325 of 2015 With R/TAX APPEAL NO. 351 of 2012 With R/TAX APPEAL NO. 369 of 2015 With R/TAX APPEAL NO. 370 of 2015 With R/TAX APPEAL NO. 371 of 2015 With R/TAX APPEAL NO. 372 of 2015 With R/TAX APPEAL NO. 373 of 2015 With R/TAX APPEAL NO. 374 of 2015 With R/TAX APPEAL NO. 399 of 2013 With Page 2 of 5
C/TAXAP/217/2010 ORDER R/TAX APPEAL NO. 400 of 2013 With R/TAX APPEAL NO. 402 of 2012 With R/TAX APPEAL NO. 403 of 2012 With R/TAX APPEAL NO. 403 of 2013 With R/TAX APPEAL NO. 405 of 2013 With R/TAX APPEAL NO. 434 of 2015 With R/TAX APPEAL NO. 487 of 2012 With R/TAX APPEAL NO. 488 of 2012 With R/TAX APPEAL NO. 48 of 2016 With R/TAX APPEAL NO. 49 of 2016 With R/TAX APPEAL NO. 528 of 2014 With R/TAX APPEAL NO. 534 of 2013 With R/TAX APPEAL NO. 540 of 2015 With R/TAX APPEAL NO. 562 of 2013 With R/TAX APPEAL NO. 567 of 2013 With R/TAX APPEAL NO. 578 of 2015 With R/TAX APPEAL NO. 618 of 2016 With R/TAX APPEAL NO. 650 of 2012 With R/TAX APPEAL NO. 664 of 2011 With R/TAX APPEAL NO. 670 of 2016 With R/TAX APPEAL NO. 677 of 2010 With R/TAX APPEAL NO. 681 of 2016 With R/TAX APPEAL NO. 706 of 2012 Page 3 of 5
C/TAXAP/217/2010 ORDER With R/TAX APPEAL NO. 710 of 2015 With R/TAX APPEAL NO. 746 of 2013 With R/TAX APPEAL NO. 753 of 2013 With R/TAX APPEAL NO. 762 of 2013 With R/TAX APPEAL NO. 766 of 2016 With R/TAX APPEAL NO. 813 of 2013 With R/TAX APPEAL NO. 836 of 2011 With R/TAX APPEAL NO. 843 of 2016 With R/TAX APPEAL NO. 847 of 2016 With R/TAX APPEAL NO. 892 of 2011 With R/TAX APPEAL NO. 893 of 2011 With R/TAX APPEAL NO. 909 of 2011 With R/TAX APPEAL NO. 910 of 2011 With R/TAX APPEAL NO. 911 of 2011 With R/TAX APPEAL NO. 914 of 2013 With R/TAX APPEAL NO. 931 of 2013 With R/TAX APPEAL NO. 950 of 2013 With R/TAX APPEAL NO. 981 of 2011 With R/TAX APPEAL NO. 982 of 2011 With R/TAX APPEAL NO. 983 of 2011 With R/TAX APPEAL NO. 98 of 2017 ========================================================== COMMISSIONER OF INCOME TAX-V Versus Page 4 of 5
C/TAXAP/217/2010 ORDER KALYANBHAI L VASA (HUF) ========================================================== Appearance: MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1 MRS SWATI SOPARKAR, MS VAIBHAVI PARIKH, MR SN DIVATIA, MR HARDIK VORA, MR TEJ SHAH, M/S WADIAGHANDHY AND CO, MR MANISH J SHAH, MR DHAVAL SHAH, MR DARSHAN R PATEL, RC JANI & ASSOCIATE for the RESPONDENTS. ========================================================== CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MR.JUSTICE B.N. KARIA
Date : 10/10/2018
ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Learned advocate Mrs. 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) Raghu Page 5 of 5
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