COMMISSIONER OF INCOME TAX vs. SUMILON INDUSTRIES LTD

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TAXAP/736/2011HC GujaratGJHC24045135201105 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 fell below the minimum threshold limit prescribed by the CBDT's circular dated July 11, 2018. This circular dictates the criteria for the department to file and pursue appeals before the High Court. Consequently, the appeals were disposed of as withdrawn. The High Court did not decide on the merits of any of the underlying tax disputes. The operative direction was to dispose of the appeals as withdrawn.

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). Numerous tax appeals were listed for hearing. The Revenue, through its learned advocate, 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 in its circular dated July 11, 2018, which governs the department's ability to prefer and maintain appeals before the High Court. The High Court granted permission for withdrawal.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeals on the grounds that the tax effect is below the minimum threshold limit stipulated by the CBDT circular dated July 11, 2018. Assessee's Contentions: The Assessee did not present any arguments as the appeals were withdrawn by the Revenue. The judgment does not record any specific contentions from the Assessee. Revenue's Contentions: The Revenue contended that the tax effect in these appeals is below the minimum threshold limit provided by the CBDT in its circular dated July 11, 2018. This circular enables the department to prefer and maintain appeals before the High Court. Therefore, 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

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