COMMISSIONER OF INCOME TAX-II vs. MOTIF INDIA INFOTECH PVT LTD

TAXAP/1087/2014HC GujaratGJHC24045194201427 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 The Court dismissed the appeal as withdrawn.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 liberty to revive the appeal was granted, acknowledging that human error cannot be ruled out. The specific finding on the merits of the appeal is not applicable as the appeal was withdrawn. The ratio decidendi is that appeals can be withdrawn by the Revenue under specific circumstances, such as when the tax effect falls below prescribed monetary limits and no exceptional grounds exist, with the possibility of revival if errors are later discovered.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II (Revenue) against Motif India Infotech Pvt Ltd (Assessee). The assessment year(s) are not specified in the judgment. The order or action under challenge is the appeal itself, filed before the High Court of Gujarat. The procedural history involves the Revenue seeking to withdraw the appeal. The reason for withdrawal is that the tax effect is below the monetary limit of Rs. 50,00,000/- as per CBDT Circular No. 3/2018, and the case does not fall under any exceptional clauses. The Revenue also sought to reserve the right to revive the appeal if any discrepancy is discovered later.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeal filed before the High Court? The Revenue argued that the appeal should be permitted to be withdrawn as the tax effect is below the monetary limit prescribed by CBDT Circular No. 3/2018, and the case does not meet any of the exceptional criteria for pursuing appeals below that limit. The Revenue also sought liberty to revive the appeal in case of future discrepancies. The Assessee's arguments are not recorded in the judgment.

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Cause title — parties, addresses and appearances
C/TAXAP/1087/2014 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1087 of 2014 ========================================================== COMMISSIONER OF INCOME TAX-II Versus MOTIF INDIA INFOTECH 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

The order continues below.

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