PRINCIPAL COMMISISONER OF INCOME TAX - 2 vs. EASY TRANSCRIPTION AND SOFTWARE PVT. LTD.

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TAXAP/997/2017HC GujaratGJHC24057232201727 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 as prayed for by the appellant. The appeal was dismissed as withdrawn. The court also granted liberty to the appellant to revive the appeal in case any discrepancy comes to notice at a later stage after the withdrawal, acknowledging that human error cannot be ruled out. The court did not decide the merits of the case but disposed of the appeal based on the revenue's request for withdrawal. No specific issue was left undecided as the appeal was withdrawn.

What were the facts?

The appellant, Principal Commissioner of Income Tax - 2, filed a Tax Appeal before the High Court of Gujarat at Ahmedabad. The appeal was against an order concerning Easy Transcription and Software Pvt. Ltd. The appeal was filed for assessment year(s) not specified in the judgment. The appellant's counsel submitted a note along with a communication from the Joint Commissioner of Income Tax (Judicial) instructing the withdrawal of the appeal. The reason for withdrawal was that 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 appellant reserved the 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 Whether the appeal should be permitted to be withdrawn by the appellant, considering the tax effect is below the monetary limit and does not fall under exceptional clauses as per CBDT Circular No. 3/2018. Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The assessee is the respondent in this appeal. Revenue's Contention: The appellant (Revenue) submitted a note along with a communication from the Joint Commissioner of Income Tax (Judicial) instructing the withdrawal of the appeal. The grounds for withdrawal were based on the tax effect being below the monetary limit of Rs. 50,00,000/- and the case not falling within the exceptional clauses of CBDT Circular No. 3/2018 dated 11.07.2018. The appellant sought permission to withdraw the appeal with a reservation of right to revive it.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
C/TAXAP/997/2017 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 997 of 2017 ========================================================== PRINCIPAL COMMISISONER OF INCOME TAX - 2 Versus EASY TRANSCRIPTION AND SOFTWARE PVT. LTD. ========================================================== Appearance: MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1 MR SN DIVATIA(1378) for the RESPONDENT(s) No. 1 RULE SERVED(64) 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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