COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRANSFER PRICING) vs. UNIPHOS ENVIROTRONIC PVT. LTD.

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TAXAP/199/2017HC GujaratGJHC24056853201715 November 2019Author: HONOURABLE MS. JUSTICE HARSHA DEVANI,HONOURABLE MS. JUSTICE SANGEETA K. VISHEN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the permission as prayed for by the appellant's counsel. The appeal was disposed of as withdrawn. The Court noted that if there was any error in the computation of the tax effect or if the instruction dated 22.08.2019 was not applicable for any reason, it would be open for the appellant to seek revival of the appeal. The specific merits of the original appeal before the ITAT were not decided.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (International Taxation & Transfer Pricing) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is Uniphos Envirotronic Pvt. Ltd. The appeal was filed before the High Court of Gujarat at Ahmedabad. The Revenue, through a communication dated 31.10.2019 from the Income-tax Officer (Tech) (IT&TP), was instructed to withdraw the appeal as it fell below the monetary threshold limit of Rs. 1,00,00,000/-. The learned senior standing counsel for the appellant sought permission to withdraw the appeal.

What were the issues?

1. Whether the appeal, filed by the Revenue, should be permitted to be withdrawn by the High Court, considering the instruction to do so due to falling below the monetary threshold limit of Rs. 1,00,00,000/-. The Revenue, through its counsel, argued that it sought permission to withdraw the appeal as per the instructions received. The Assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
C/TAXAP/199/2017 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 199 of 2017 ========================================================== COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRANSFER PRICING) Versus UNIPHOS ENVIROTRONIC PVT. LTD. ========================================================== Appearance: MR.VARUN K.PATEL(3802) for the Appellant(s) No. 1 MR B S SOPARKAR(6851) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE MS. JUSTICE SANGEETA K. VISHEN Date : 15/11/2019

ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)

1.

Mr. Varun K. Patel, learned senior standing counsel for the appellant has placed on record a communication dated 31.10.2019 of the Income-tax Officer (Tech) (IT&TP) for Commissioner of Income-tax (IT&TP), Ahmedabad instructing him that the present appeal falls under the threshold monetary limit of Rs.1,00,00,000/- and requesting him to withdraw the appeal.

2.

In view of the above, the learned senior standing counsel for the appellant seeks permission to withdraw the appeal.

3.

Permission, as prayed for, is granted. The appeal is disposed of as withdrawn. However, in C/TAXAP/199/2017 ORDER case there is any error in the computation of the tax effect involved or if for any reason, the instruction

F.No.390/MISC/116/2017-JC

dated 22.08.2019 is not applicable, it would be open for the appellant to seek revival of the appeal. (HARSHA DEVANI, J) (SANGEETA K. VISHEN,J) RAVI P. PATEL

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