COMMISSIONER OF INCOME TAX-V vs. RITESHBHAI B MEHTA

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TAXAP/1229/2010HC GujaratGJHC24046173201027 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 withdraw the appeal as prayed for by the Revenue. The appeal was dismissed as withdrawn.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 appeal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-V (Revenue) against Riteshbhai B Mehta (Assessee). The appeal was before the High Court of Gujarat at Ahmedabad. The Revenue 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/- 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 Whether the appeal should be permitted to be withdrawn by the Revenue. This issue turns on the applicability of CBDT Circular No. 3/2018 and the Revenue's right to withdraw the appeal. The Revenue argued that the tax effect was below the prescribed monetary limit and the case did not fall into any exceptional categories, justifying withdrawal. The Assessee's arguments are not recorded in the judgment. The judgment does not record any specific arguments from the Assessee.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
C/TAXAP/1229/2010 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1229 of 2010 ================================================================ COMMISSIONER OF INCOME TAX-V Versus RITESHBHAI B MEHTA ================================================================ Appearance: MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1 MRS SWATI SOPARKAR(870) 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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