COMMISSIONER OF INCOME TAX-III vs. RASNA LTD

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TAXAP/18/2011HC GujaratGJHC24044924201104 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 of Gujarat at Ahmedabad, comprising Justices Akil Kureshi and B.N. Karia, granted the Revenue's request to withdraw the appeals. The Court reasoned that the Revenue had sought permission to withdraw based on a CBDT circular dated 11.07.2018, which stipulated a minimum tax effect threshold for filing and maintaining appeals before the High Court. Since the tax effect in these appeals fell below this threshold, the Revenue was entitled to withdraw them. The Court found no impediment to granting this permission. Consequently, all the listed Tax Appeals were disposed of as withdrawn. No specific findings were made on the merits of the original 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 appeals challenged various orders passed by lower tax authorities. The procedural history involves the Revenue filing these appeals before the High Court of Gujarat at Ahmedabad. The specific assessment years and the amounts in dispute for each appeal are not detailed in this order.

What were the issues?

1. Whether the Revenue should be permitted to withdraw the present appeals? (Question of procedure) The Revenue, through its learned advocate Ms. Mauna Bhatt, sought permission to withdraw these appeals. The stated reason for withdrawal was that the tax effect involved in these appeals was below the minimum threshold limit prescribed by the CBDT in its circular dated 11.07.2018, which governs the conditions under which the department can prefer and maintain appeals before the High Court. The Revenue contended that as per this circular, these appeals were no longer maintainable. The Assessee was represented by Mrs. Swati Soparkar, and no specific arguments were recorded on behalf of the assessee regarding 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

Page 2 of 3

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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