DEPUTY COMMISSIONER OF INCOME TAX vs. SHELL GLOBAL SOLUTIONS INTERNATIONAL BV

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TAXAP/429/2017HC GujaratGJHC24056946201715 November 2019Author: HONOURABLE MS. JUSTICE HARSHA DEVANI,HONOURABLE MS. JUSTICE SANGEETA K. VISHEN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the permission as prayed for by the appellant. The appeal was disposed of as withdrawn. The Court also noted that in case there is any error in the computation of the tax effect involved or if for any reason, the instruction F.No.390/MISC/116/2017-JC dated 22.08.2019 is not applicable, it would be open for the appellant to seek revival of the appeal. No specific finding was given on the merits of the case as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Deputy Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is Shell Global Solutions International BV. The appeal was filed before the High Court of Gujarat at Ahmedabad. The Revenue's counsel placed on record a communication from the Income-tax Officer (Tech) instructing withdrawal of the appeal as it fell below the monetary threshold of Rs. 1,00,00,000/-. The Revenue's counsel then sought permission to withdraw the appeal.

What were the issues?

1. Whether the appeal should be permitted to be withdrawn by the appellant (Revenue). The Revenue argued that the appeal falls under the monetary threshold limit of Rs. 1,00,00,000/- as per instructions and therefore, it should be withdrawn. The Revenue relied on a communication dated 31.10.2019 from the Income-tax Officer (Tech) (IT&TP) for Commissioner of Income-tax (IT&TP), Ahmedabad. The judgment does not record any arguments from the assessee.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
C/TAXAP/429/2017 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 429 of 2017 ========================================================== DEPUTY COMMISSIONER OF INCOME TAX Versus SHELL GLOBAL SOLUTIONS INTERNATIONAL BV ========================================================== Appearance: MR.VARUN K.PATEL(3802) for the Appellant(s) No. 1 MR B S SOPARKAR(6851) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE MS. JUSTICE SANGEETA K. VISHEN Date : 15/11/2019

ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)

1.

Mr. Varun K. Patel, learned senior standing counsel for the appellant has placed on record a communication dated 31.10.2019 of the Income-tax Officer (Tech) (IT&TP) for Commissioner of Income-tax (IT&TP), Ahmedabad instructing him that the present appeal falls under the threshold monetary limit of Rs.1,00,00,000/- and requesting him to withdraw the appeal.

2.

In view of the above, the learned senior standing counsel for the appellant seeks permission to withdraw the appeal.

3.

Permission, as prayed for, is granted. The appeal is disposed of as withdrawn. However, in case there is any error in the computation of the C/TAXAP/429/2017 ORDER tax effect involved or if for any reason, the instruction

F.No.390/MISC/116/2017-JC

dated 22.08.2019 is not applicable, it would be open for the appellant to seek revival of the appeal. (HARSHA DEVANI, J) (SANGEETA K. VISHEN,J) RAVI P. PATEL

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