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2019 Supreme(Guj) 616
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
HARSHA DEVANI, A.P. THAKER, JJ.
Principal Commissioner of Income Tax-2 – Appellant
Versus
Jay Chemical Inds. Ltd. – Respondent
Misc. Civil Application No. 1 of 2019 in R/Tax Appeal No. 197 of 2017
Decided On : 05-04-2019
Advocate Appeared:
For the Appellant : Mauna M. Bhatt
Headnote:
Tax Act - Civil Procedure Code - Applicant-original appellant seeks recall of order this Court had permitted applicant-original appellant to withdraw appeal as tax effect was below monetary limit - Counsel for applicant has submitted that upon verification it was reported by Assessing Officer that actual tax effect involved in disputed issue - It is submitted that in view of error on face of record this application has been filed seeking recall of order passed in Tax Appeal – Held, court reveals that has reserved right of applicant-original appellant to revive appeal in case any discrepancy comes to notice at a later stage after withdrawal of appeal as human error cannot be ruled out - As is apparent from submissions advanced by senior standing counsel for applicant there has been some mistake in calculating actual tax effect involved which is above monetary limit - Therefore application deserves consideration - Appeal Allowed (Para 4)
ORDER :
Harsha Devani, J.
1. By this application, the applicant-original appellant seeks recall of the order dated 27.11.2018 rendered in R/Tax Appeal No. 197/2017 whereby this Court had permitted the applicant-original appellant to withdraw the appeal as the tax effect was below the monetary limit of Rs.50,00,000/-.
2. Mrs. Mauna Bhatt, learned senior standing counsel for the applicant has submitted that upon verification it was reported by the Assessing Officer that the actual tax effect involved in the disputed issue is Rs.65,92,080/- which is above the monetary limit prescribed by CBDT Circular 3/2018 dated 11.7.2018. It is submitted that in view of the error on the face of the record, this application has been filed seeking recall of order dated 27.11.2018 passed in Tax Appeal No.197/2017.
3. Despite service of notice of rule, there is no appearance on behalf of the respondent.
4. A perusal of the order dated 27.11.2018 passed by this court reveals that the Court has reserved the right of the applicant-original appellant 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.
5. As is apparent from the submissions advanced by the learned senior standing counsel for the applicant, there has been some mistake in calculating the actual tax effect involved, which is above the monetary limit of Rs. 50,00,000/-. Therefore, the application deserves consideration.
6. In view of the above discussion, the application succeeds and is accordingly allowed. The order dated 27.11.2018 rendered in Tax Appeal No. 197/2017 is hereby recalled. Tax Appeal No. 197/2017 is hereby restored to file. Rule made absolute accordingly with no order as to costs.
