COMMISSIONER OF INCOME TAX CENTRAL-II vs. M/S CLASSIC NETWORK PVT LTD

PDF · subscribers

TAXAP/566/2011HC GujaratGJHC24045069201105 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 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. Since the condition stipulated in the circular was met for withdrawal, the Court allowed the request. The appeals were disposed of accordingly. No specific findings were made on the merits of the original disputes, as the appeals were withdrawn by the Revenue.

What were the facts?

The appeals were filed by the Commissioner of Income Tax, Central - II (the Revenue) against Swiss Glass Coat Equipment Ltd (the Assessee). A total of 34 Tax Appeals were listed, with the earliest filed in 2010 and the latest in 2017. The appeals challenged orders passed by the Income Tax Appellate Tribunal (ITAT). 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 CBDT circular dated 11.07.2018, which governs the department's ability to prefer and maintain appeals before the High Court.

What were the issues?

1. Whether the Revenue should be permitted to withdraw the appeals. This issue turns on the application of the CBDT circular dated 11.07.2018 regarding the minimum tax effect for filing and maintaining appeals. The Assessee's contentions are not recorded in the judgment. The Revenue argued that the tax effect in these appeals is below the threshold limit stipulated in the CBDT circular dated 11.07.2018, which provides guidelines for the department to prefer and maintain appeals before the High Court. Based on this, the Revenue sought permission to withdraw the appeals.

AI-generated summary — verify with the full judgment below

C/TAXAP/1437/2010 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1437 of 2010 With R/TAX APPEAL NO. 145 of 2011 With R/TAX APPEAL NO. 147 of 2011 With R/TAX APPEAL NO. 1529 of 2010 With R/TAX APPEAL NO. 1559 of 2010 With R/TAX APPEAL NO. 1611 of 2010 With R/TAX APPEAL NO. 1838 of 2010 With R/TAX APPEAL NO. 1956 of 2010 With R/TAX APPEAL NO. 2243 of 2010 With R/TAX APPEAL NO. 2244 of 2010 With R/TAX APPEAL NO. 2250 of 2010 With R/TAX APPEAL NO. 2273 of 2010 With R/TAX APPEAL NO. 2414 of 2010 With R/TAX APPEAL NO. 2417 of 2010 With R/TAX APPEAL NO. 2421 of 2010 With R/TAX APPEAL NO. 2575 of 2010 With R/TAX APPEAL NO. 286 of 2017 With R/TAX APPEAL NO. 418 of 2011 With R/TAX APPEAL NO. 485 of 2011 With R/TAX APPEAL NO. 539 of 2011 With R/TAX APPEAL NO. 566 of 2011 With R/TAX APPEAL NO. 569 of 2011 Page 1 of 3

C/TAXAP/1437/2010 ORDER With R/TAX APPEAL NO. 594 of 2011 With R/TAX APPEAL NO. 596 of 2011 With R/TAX APPEAL NO. 597 of 2011 With R/TAX APPEAL NO. 603 of 2011 With R/TAX APPEAL NO. 604 of 2011 With R/TAX APPEAL NO. 61 of 2011 With R/TAX APPEAL NO. 623 of 2011 With R/TAX APPEAL NO. 666 of 2015 With R/TAX APPEAL NO. 736 of 2011 With R/TAX APPEAL NO. 786 of 2011 With R/TAX APPEAL NO. 787 of 2011 With R/TAX APPEAL NO. 78 of 2011 With R/TAX APPEAL NO. 972 of 2017 ========================================================== COMMISSIONER OF INCOME TAX, CENTRAL - II Versus SWISS GLASS COAT EQUIPMENT LTD ========================================================== 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

Date : 05/09/2018

COMMON ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Learned advocate Mrs.Mauna Bhatt, under Page 2 of 3

C/TAXAP/1437/2010 ORDER 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) ANKIT SHAH Page 3 of 3

Recent GST High Court judgments

Search GST case law →