COMMISSIONER OF INCOME TAX-I vs. AHMEDABAD STEEL CRAFT LTD

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TAXAP/587/2011HC GujaratGJHC24045077201127 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 appellant. The appeal was dismissed as withdrawn. The court also granted liberty to the appellant to revive the appeal in case any discrepancy came to notice at a later stage, acknowledging that human error cannot be ruled out. The court did not decide on the merits of the original appeal. No specific issues were decided on their substance.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax-I against Ahmedabad Steel Craft Ltd. The appeal pertains to an assessment year 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 as per 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?

The Tribunal had to decide whether to grant permission to withdraw the appeal. The appellant's contention, as presented by Ms. Mauna Bhatt, learned Senior Standing Counsel, was that the appeal should be withdrawn as per the instructions received from the Joint Commissioner of Income Tax (Judicial). This instruction was based on the tax effect being below the monetary limit prescribed by CBDT Circular No. 3/2018 and the case not falling into any exceptional categories. The revenue did not present any arguments against withdrawal. The judgment does not record any arguments from the respondent (assessee).

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
C/TAXAP/587/2011 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 587 of 2011 ================================================================ COMMISSIONER OF INCOME TAX-I Versus AHMEDABAD STEEL CRAFT LTD ================================================================ Appearance: MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1 RULE UNSERVED(68) 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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