PR.COMMISSIONER OF INCOME TAX-VALSAD vs. M/S.HINAFIL INDIA LTD

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TAXAP/589/2015HC GujaratGJHC24047900201517 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 granted permission to the Revenue to withdraw the tax appeals. The Court noted that the learned advocate for the appellant, acting under instructions from the department, 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 in its circular dated 11.07.2018. This circular enables the department to prefer and maintain appeals before the High Court. Consequently, the Court granted the permission sought, and the Tax Appeals were disposed of accordingly. No decision was made on the merits of any of the underlying tax disputes.

What were the facts?

The Commissioner of Income Tax I (the Revenue) filed numerous Tax Appeals before the High Court of Gujarat at Ahmedabad against the assessee, Mahendra Shantilal Vyas. These appeals were filed for various assessment years, indicated by the different appeal numbers. The appeals challenged orders or actions passed by lower authorities, though the specific nature of these orders and the amounts in dispute are not detailed in this excerpt. The procedural history relevant here is that the Revenue, represented by learned advocates, sought permission to withdraw these appeals.

What were the issues?

1. Whether the Revenue is permitted to withdraw the tax appeals. This issue arises from the Revenue's submission that the tax effect involved in these appeals is below the minimum threshold limit provided by CBDT Circular dated 11.07.2018, which enables the department to prefer and maintain appeals before the High Court. Assessee's Contentions: The judgment does not record any contentions from the assessee's side regarding the withdrawal of appeals. The assessee's advocates appeared, but no arguments are noted. Revenue's Contentions: The Revenue, through its learned advocate, sought permission to withdraw the appeals. The sole ground for withdrawal stated is that the tax effect involved in these appeals is below the minimum threshold limit prescribed by the CBDT in its circular dated 11.07.2018, which permits the department to prefer and maintain appeals before the High Court.

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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