DIRECTOR OF INCOME TAX (EXEMPTION) vs. AHMEDABAD SOUTH INDIAN ASSOCIATION CHARITABLE TRUST

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TAXAP/864/2010HC GujaratGJHC24046121201004 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 the permission sought by the Revenue to withdraw the appeals. The Court reasoned that the Revenue's request was based on a CBDT circular dated July 11, 2018, which provides guidelines for the department to withdraw appeals where the tax effect is below a specified threshold. The Court found this reason sufficient to allow the withdrawal. Consequently, all the listed Tax Appeals were disposed of as withdrawn. The Court did not decide on the merits of any of the substantive issues that might have been raised in the original appeals. The ratio decidendi is that appeals can be withdrawn by the Revenue if they meet the criteria set out in CBDT circulars regarding monetary limits for litigation.

What were the facts?

The appeals were filed by the Commissioner of Income Tax-I (Revenue) against the assessee, Sunilkumar B Handa. The judgment does not specify the assessment years or the specific orders/actions under challenge. However, it lists numerous Tax Appeal numbers filed between 2007 and 2011. The procedural history is limited to the present stage where 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 July 11, 2018, for preferring and maintaining 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 prescribed by the CBDT circular dated July 11, 2018? (Question of law) Assessee's Contention: The judgment does not record any specific contentions from the assessee's side regarding the merits of the appeals. The assessee's advocate appeared, but no arguments were presented on the substance of the appeals. Revenue's Contention: The Revenue, through its learned advocate, sought permission to withdraw the appeals. The sole ground for withdrawal was that the tax effect in these appeals fell below the minimum threshold limit stipulated in the CBDT circular dated July 11, 2018, which permits the department to withdraw or not press appeals before the High Court.

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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