Gujarat High Court
Principal Commissioner Of Income Tax2 vs Kiri Dyes And Chemical Ltd on 5 March, 2021
Author: J. B. Pardiwala
Bench: J.B.Pardiwala, Bhargav D. Karia
C/TAXAP/682/2018 IA ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
MISC. CIVIL APPLICATION (FOR RECALL) NO. 1 of 2020
In R/TAX APPEAL NO. 682 of 2018
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PRINCIPAL COMMISSIONER OF INCOME TAX2 Versus KIRI DYES AND CHEMICAL LTD ========================================================== Appearance:
MRS MAUNA M BHATT for the PETITIONER(s) No. for the RESPONDENT(s) No. ========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 05/03/2021 IA ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) Heard Mr. Manish Bhatt learned Senior Standing Counsel assisted by learned advocate Mr. Karan Sangani for the applicantRevenue through video conference.
By this application, the applicantRevenue has prayed to recall the order dated 27.1.2020 passed in R/Tax Appeal No.682/2018.
The Tax Appeal was not pressed in view of low tax effect having regard to Circular No. 17/2019 dated 8th August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Page 1 of 2 Downloaded on : Sat Sep 04 12:39:35 IST 2021 C/TAXAP/682/2018 IA ORDER Central Board Direct Taxes, New Delhi and accordingly, the tax appeal was disposed of reserving the liberty for the Revenue to revive the tax appeal in case of any difficulty.
It is averred in the application that upon verification of the record, it is ascertained that though the tax effect involved in the appeal is less than Rs. 1 crore however, there was revenue audit objection raised which was accepted by the department and hence the case falls under the exceptions laid down in para 10(c) of Circular No. 3 of 2018 dated 11.7.2018.
In view of above fact, Misc. Civil Application is allowed. The order dated 27.1.2020 is recalled and Tax Appeal No. 682/2018 is hereby restored to file. Misc. Civil Application stands disposed of.
(J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) RAGHUNATH R NAIR Page 2 of 2 Downloaded on : Sat Sep 04 12:39:35 IST 2021