COMMISSIONER OF INCOME TAX-III vs. NIRMA CONSUMER CARE LTD

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TAXAP/64/2011HC GujaratGJHC24044939201104 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 Court's decision was based on the explicit request made by the learned advocate for the Revenue, Ms. Mauna Bhatt, who stated that she had instructions from the department to withdraw the appeals. The reason provided for this withdrawal was that the tax effect in these appeals was below the minimum threshold limit stipulated by the CBDT in its circular dated 11.07.2018. This circular permits the department to refrain from preferring and maintaining appeals before the High Court when the tax effect is below the specified limit. The Court found this reason sufficient and disposed of the Tax Appeals accordingly. No other issues were decided on merits, and no specific findings were recorded regarding the substantive tax disputes.

What were the facts?

The appeals were filed by the Commissioner of Income Tax-I (Revenue) against the assessee, Sunilkumar B Handa. The judgment lists numerous Tax Appeals, indicating a consolidated hearing. The procedural history is 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 prescribed by the CBDT circular dated 11.07.2018, which allows the department to prefer and maintain appeals before the High Court. The appeals were filed against orders passed by lower authorities, though the specific orders and assessment years are not detailed in this excerpt.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeals on the ground that the tax effect is below the CBDT threshold limit for filing appeals before the High Court? (Question of law) The Revenue, through its learned advocate Ms. Mauna Bhatt, argued that permission should be granted to withdraw the appeals. The sole basis for this request was the CBDT circular dated 11.07.2018, which sets a minimum threshold for the tax effect below which the department is enabled to prefer and maintain appeals before the High Court. The Revenue contended that since the tax effect in these appeals falls below this prescribed limit, they should be allowed to withdraw. The Assessee, represented by Mrs. Swati Soparkar, did not present any arguments as recorded in this excerpt. The judgment does not record any specific contentions from the assessee's side.

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

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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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