COMMISSIONER OF INCOME TAX - II vs. KADAM EXPORTS PVT LTD

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TAXAP/1373/2010HC GujaratGJHC24046191201003 December 2018Author: HONOURABLE MS. JUSTICE HARSHA DEVANI,HONOURABLE DR. JUSTICE A. P. THAKER2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the permission as prayed for by the Revenue. Consequently, the appeal was dismissed as withdrawn. The Court also granted the liberty to the Revenue to revive the appeal in case any discrepancy comes to notice at a later stage after the withdrawal, acknowledging that human error cannot be ruled out. No decision was made on the merits of the case. The specific tax effect and the assessment years are not recorded in the judgment.

What were the facts?

The appeals were filed by the Commissioner of Income Tax - II against Kadam Exports Pvt Ltd. The appeals were before the High Court of Gujarat at Ahmedabad. The Revenue, through its learned Senior Standing Counsel, submitted a note along with a communication from the Joint Commissioner of Income Tax (Judicial). This communication instructed the counsel to withdraw the appeals. The reason for withdrawal was that the tax effect was below the monetary limit of Rs. 50,00,000/-, and the case did not fall under any exceptional clauses as per CBDT Circular No. 3/2018 dated 11.07.2018. The Revenue sought permission to withdraw the appeals with a reservation of right to revive them if any discrepancy was discovered later due to potential human error.

What were the issues?

1. Whether the Revenue should be permitted to withdraw the appeal. 2. Whether the Revenue should be granted liberty to revive the appeal in case of future discrepancies. Assessee's Arguments: Not recorded in the judgment. Revenue's Arguments: The Revenue, through its counsel, submitted a note and a communication from the Joint Commissioner of Income Tax (Judicial) instructing withdrawal. The grounds for withdrawal were that the tax effect was below the monetary limit of Rs. 50,00,000/- and the case did not fall within the exceptional clauses of CBDT Circular No. 3/2018. The Revenue sought permission to withdraw with liberty to revive the appeal in case of any discrepancy arising from human error at a later stage.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
C/TAXAP/1373/2010 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1373 of 2010 With R/TAX APPEAL NO. 1374 of 2010 With R/TAX APPEAL NO. 1375 of 2010 ========================================================== COMMISSIONER OF INCOME TAX - II Versus KADAM EXPORTS PVT LTD ========================================================== Appearance: MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1 MR TUSHAR P HEMANI(2790) for the RESPONDENT(s) No. 1 MS VAIBHAVI K PARIKH(3238) for the RESPONDENT(s) No. 1 ========================================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE DR.JUSTICE A. P. THAKER Date : 03/12/2018

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

1.

Ms. Mauna Bhatt, learned Senior Standing Counsel for the appellant has submitted a note together with a communication dated 29.10.2018 of the Joint Commissioner of Income Tax (Judicial), for Principal Chief Commissioner of Income Tax, Gujarat, Ahmedabad, instructing her to withdraw the appeal as the tax effect is below the monetary limit of Rs.50,00,000/- and the case does not fall in the exceptional clauses as per the CBDT Circular No.3/2018 dated 11.07.2018, reserving a right to revive the appeal in case any discrepancy comes to notice at a later stage after withdrawal of the appeal as human error cannot be ruled out. She, accordingly, seeks permission to withdraw the appeal with liberty as aforesaid. C/TAXAP/1373/2010 ORDER

2.

Permission as prayed for is granted. The appeal is dismissed as withdrawn with liberty as aforesaid. (HARSHA DEVANI, J) (A. P. THAKER, J) Vijay

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