C I T KOTA vs. M/S OVERSEAS CAPITAL LTD
What did the High Court hold?
The High Court accepted the application for recall of the order dated 27.01.2017, acknowledging the error in identifying the governing statute. The order was recalled, and the appeal was restored. Subsequently, the High Court, considering the meager tax effect of ₹ 61,591/-, decided not to interfere in the matter. The appeal was dismissed, with the question of law left open for consideration in an appropriate future case. The operative direction was the dismissal of the appeal.
What were the facts?
The Commissioner of Income Tax, Kota (the Revenue) filed an application for recall of an order dated 27.01.2017, which had dismissed a tax appeal. The Revenue contended that the dismissal was based on the mistaken assumption that the appeal was under the Income Tax Act, when in fact it was under the Interest Tax Act, 1974. The High Court accepted the grounds for recall and recalled the order, restoring the appeal. The appeal, D.B. Income Tax Appeal No.844/2008, was then taken up for consideration. The tax effect involved in the appeal was stated to be ₹ 61,591/-.
What were the issues?
1. Whether the High Court should recall its order dated 27.01.2017, which dismissed the tax appeal under the mistaken belief that it was under the Income Tax Act, when it was actually under the Interest Tax Act, 1974? The Revenue argued that the dismissal was based on a factual error regarding the governing statute. The assessee's argument is not recorded. 2. Whether the appeal should be dismissed due to the meager pecuniary amount involved (₹ 61,591/-), while keeping the question of law open? The Revenue argued for dismissal on this ground. The assessee's argument is not recorded.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Order 25/07/2023 D.B. Civil Miscellaneous Application No. 233/2017:-
Prayer in this application is for recall of the order dated 27.01.2017, whereby the tax appeal was dismissed on the assumption that the same was under the Income Tax Act, whereas it is under the Interest Tax Act, 1974. 2. On considering the reasons assigned for recall of order dated 27.01.2017, we accept the prayer made in this application and recall the order, referred to above, restoring the appeal to its original number.
At the request made by learned counsel for the applicant- appellant, the appeal is taken up for consideration. D.B. Income Tax Appeal No.844/2008:-
It has not been refuted that the tax effect involved in the appeal is a meager amount of ₹ 61,591/-. Keeping the question of law, as framed, open for consideration in an appropriate case, we
[2023:RJ-JP:15132-DB] (2 of 2) [CMAP-233/2017] are not inclined to interfere in the matter because of the pecuniary amount in issue.
The appeal, therefore, stands dismissed by keeping the question of law open for consideration.
A copy of this order be placed in the file of D.B. Income Tax Appeal No.844/2008. (SAMEER JAIN),J (AUGUSTINE GEORGE MASIH),CJ KAMLESH KUMAR/RAJAT/7
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