COMMISSIONER OF INCOME TAX-II vs. HITACHI HOME AND LIFE SOLUTIONS (INDIA) LTD

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TAXAP/374/2014HC GujaratGJHC24044814201427 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 the permission as prayed for by the Revenue. The appeal was dismissed as withdrawn. The Court also granted liberty to the Revenue to revive the appeal in case any discrepancy comes to notice at a later stage, acknowledging that human error cannot be ruled out. No decision on the merits of the original appeal was made.

What were the facts?

The Commissioner of Income Tax-II (Revenue) filed an appeal before the High Court of Gujarat at Ahmedabad against Hitachi Home and Life Solutions (India) Ltd (Assessee). The appeal was against an order passed by the Income Tax Appellate Tribunal (ITAT). The Revenue sought to withdraw the appeal. The reason for withdrawal was that the tax effect was below the monetary limit of Rs. 50,00,000/- as per CBDT Circular No. 3/2018 dated 11.07.2018, and the case did not fall under any exceptional clauses. The Revenue reserved the right to revive the appeal if any discrepancy was discovered later.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeal filed before the High Court. Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The Revenue, through its counsel, submitted a note and a communication from the Joint Commissioner of Income Tax (Judicial) instructing the withdrawal of the appeal. The grounds for withdrawal were that the tax effect was below the monetary limit of Rs. 50,00,000/- as stipulated by CBDT Circular No. 3/2018 dated 11.07.2018, and the case did not meet any of the exceptional criteria mentioned in the circular. The Revenue also sought to reserve the right to revive the appeal in case of any future discrepancies.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
C/TAXAP/374/2014 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 374 of 2014 ========================================================== COMMISSIONER OF INCOME TAX-II Versus HITACHI HOME AND LIFE SOLUTIONS (INDIA) 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.

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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