COMMISSIONER OF INCOME TAX-IV vs. VADILAL ENTERPRISE LTD

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TAXAP/1844/2008HC GujaratGJHC24041386200804 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 reasoning was based on the Revenue's submission that the tax effect in these appeals was below the minimum threshold limit prescribed by the CBDT circular dated July 11, 2018. This circular enables the department to refrain from preferring and maintaining appeals before the High Court when the tax effect is insignificant. Consequently, the Tax Appeals were disposed of as withdrawn. No specific finding was made on the merits of the substantive tax issues that might have been raised in the appeals, as the appeals were withdrawn on a procedural ground.

What were the facts?

The appeals were filed by the Commissioner of Income Tax-I (Revenue) against the assessee, Sunilkumar B Handa. Numerous tax appeals, identified by their appeal numbers, were listed. The appeals were before the High Court of Gujarat at Ahmedabad. The procedural history indicates that the Revenue sought permission to withdraw these appeals. The reason provided for withdrawal was that the tax effect involved in these appeals was below the minimum threshold limit stipulated by the CBDT 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 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) The Revenue, through its learned advocate, argued that the CBDT circular dated July 11, 2018, provides a basis for withdrawing appeals where the tax effect falls below a certain threshold. They sought permission to withdraw the appeals on this ground. The judgment does not record any specific arguments from the assessee's side on this particular issue, other than their presence through their advocate.

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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