COMMISSIONER OF INCOME TAX-II vs. M/S KUMAR CELLULAR

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TAXAP/1057/2011HC GujaratGJHC24045312201127 November 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 permission to the Revenue to withdraw the appeal. The Court dismissed the appeal as withdrawn. The Revenue was granted liberty to revive the appeal in case any discrepancy was noticed at a later stage, acknowledging the possibility of human error. The Court did not decide the merits of the case. No specific finding on any substantive issue was made as the appeal was withdrawn.

What were the facts?

The Commissioner of Income Tax-II (Revenue) filed an appeal before the High Court of Gujarat at Ahmedabad against an order concerning M/s Kumar Cellular (Assessee). The appeal was filed for the assessment year(s) not specified in the judgment. 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 withdrawal of the appeal because the tax effect was below the monetary limit of Rs. 50,00,000/- and the case did not fall under the exceptional clauses of CBDT Circular No. 3/2018 dated 11.07.2018. The Revenue reserved a right to revive the appeal if any discrepancy was discovered later.

What were the issues?

1. Whether the appeal should be permitted to be withdrawn by the Revenue on the grounds of tax effect being below the monetary limit prescribed by CBDT Circular No. 3/2018 and the case not falling within the exceptional clauses. The Revenue argued that the tax effect was below the monetary limit of Rs. 50,00,000/- as per CBDT Circular No. 3/2018 and the case did not fall under any exceptional clauses, thus justifying the withdrawal of the appeal. 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/1057/2011 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1057 of 2011 ================================================================ COMMISSIONER OF INCOME TAX-II Versus M/S KUMAR CELLULAR ================================================================ Appearance: MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1 MR MANISH J SHAH(1320) 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.

2.

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 The appeal is dismissed as withdrawn with liberty as aforesaid.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

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