COMMISSIONER OF INCOME TAX-II vs. GUJARAT INFOVISION PVT LTD

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TAXAP/300/2014HC GujaratGJHC24044790201427 November 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. The appeal was dismissed as withdrawn.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 withdrawal, acknowledging that human error cannot be ruled out. The principle derived is that appeals can be withdrawn by the Revenue based on monetary limits and policy circulars, with potential liberty to revive under specific circumstances. No issue was left undecided as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II against Gujarat Infovision Pvt Ltd. The assessment year(s) are not specified. The order or action under challenge is the appeal itself, filed before the High Court. The procedural history involves the Revenue's instruction to withdraw the appeal due to the tax effect being below the monetary limit of Rs. 50,00,000/- as per CBDT Circular No. 3/2018. The Revenue also sought to reserve the right to revive the appeal if any discrepancy arises later. The appeal was listed for hearing before the High Court.

What were the issues?

1. Whether the Revenue should be permitted to withdraw the appeal. The Revenue argued 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. Therefore, they sought permission to withdraw the appeal with a liberty to revive it if any discrepancy is discovered later due to human error. The Assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
C/TAXAP/300/2014 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 300 of 2014 ====================================== COMMISSIONER OF INCOME TAX-II Versus GUJARAT INFOVISION PVT LTD ====================================== Appearance: MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1 MR B S SOPARKAR(6851) for the RESPONDENT(s) No. 1 ====================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE DR.JUSTICE A. P. THAKER Date : 27/11/2018

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/300/2014 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. ] hiren

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