By TIOL News Service

AHMEDABAD, APRIL 25, 2019: THE ISSUE BEFORE THE DIVISION BENCH IS - Whether an appeal withdrawn previously on ground of low tax effect can be revived after noticing discrepancy at a later stage, on ground of human error. YES IS THE VERDICT.

Facts of the case:

The Revenue Department preferred the present application seeking recall of the order rendered in R/Tax Appeal No. 197/2017 whereby this Court had permitted the withdrawal of appeal as the tax effect was below the monetary limit of Rs.50,00,000/-. The counsel for the Department however submitted that upon verification it was reported by the AO that the actual tax effect involved in the disputed issue was Rs.65,92,080/which was above the monetary limit prescribed by CBDT Circular 3/2018. It was therefore submitted that in view of the error on the face of the record, this application had been filed seeking recall of the said order.

High Court held:

++ a perusal of the order passed by this court reveals that the Court has reserved the right of the applicant 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. As is apparent from the submissions advanced by the 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. In view of such discussion, the application succeeds and the subject order is hereby recalled.

(See 2019-TIOL-904-HC-AHM-IT)