COMMISSIONER OF INCOME TAX-II vs. GUJARAT MINERAL DEVELOPMENT CORPORATION LTD

PDF · subscribers
TAXAP/1758/2010HC GujaratGJHC24046279201003 December 2018Author: HONOURABLE MS. JUSTICE HARSHA DEVANI,HONOURABLE DR. JUSTICE A. P. THAKER1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the permission as prayed for by the appellant. The appeal was dismissed as withdrawn. The court reserved a right to revive the appeal in case any discrepancy comes to notice at a later stage after withdrawal, acknowledging that human error cannot be ruled out. The reasoning for the decision is solely based on the appellant's submission and the CBDT circular cited, without any adjudication on the merits of the underlying tax dispute. No specific finding on any tax-related issue was made, as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II against Gujarat Mineral Development Corporation Ltd. The assessment year(s) are not specified. The order or action under challenge is the appeal itself, filed before the High Court of Gujarat. The procedural history involves the appellant's counsel submitting a note and a communication from the Joint Commissioner of Income Tax (Judicial) instructing withdrawal of the appeal. This instruction was based on the tax effect being below the monetary limit of Rs.50,00,000/- and the case not falling under exceptional clauses of CBDT Circular No.3/2018. The amount in dispute is not explicitly stated, other than the tax effect being below Rs.50,00,000/-.

What were the issues?

1. Whether the appeal should be permitted to be withdrawn by the appellant. This question arises from the appellant's request to withdraw the appeal. The appellant's argument is that the tax effect is below the monetary limit prescribed by CBDT Circular No.3/2018 and the case does not fall under any exceptional clauses, thus warranting withdrawal. The revenue (appellant) relies on CBDT Circular No.3/2018. The respondent (assessee) has not recorded any arguments in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
C/TAXAP/1758/2010 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1758 of 2010 ========================================================== COMMISSIONER OF INCOME TAX-II Versus GUJARAT MINERAL DEVELOPMENT CORPORATION 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 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.

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

Latest GST High Court judgments

Search GST case law →