2019 (7) TMI 373 - HC - Income Tax

Restoration of appeal - dismissed earlier due to low tax effect - Monetary limit - appeals below the minimum threshold limit provided by CBDT - maintainability of appeal - HELD THAT - Having gone through the averments made in this application, we are convinced with the grounds raised for the purpose of recall of the order in KALYANBHAI L VASA (HUF) 2018 (10) TMI 1689 - GUJARAT HIGH COURT This application is allowed. The order passed by this Court above is hereby recalled.

Summary

Issues involved:
1. Recall of an order dated 10.10.2018 in Tax Appeal No.931 of 2013.
2. Granting of further relief in the interest of justice.

Recall of Order:
The High Court of Gujarat, in a judgment delivered by Mr. J.B. Pardiwala, allowed an application made by the Revenue to recall an order dated 10th October 2018 in Tax Appeal No.931 of 2013. Despite the opponent being served notice of the rule by the Court, they did not appear to oppose the application. The Court, after considering the arguments presented by the applicant's counsel and the contentions in the application, found merit in the grounds raised for the recall. Consequently, the Court recalled the order dated 10th October 2018 and restored Tax Appeal No.931 of 2013 to its original file for a final hearing. The rule was made absolute in this regard.

Granting Further Relief:
The application filed by the Revenue also sought the High Court to grant any other relief deemed just and fit in the interest of justice. While the judgment specifically mentions the recall of the order, it does not provide details on any additional relief granted by the Court. The focus of the judgment primarily revolves around the recall of the order dated 10th October 2018 and the subsequent restoration of the tax appeal for final hearing. Therefore, the judgment does not elaborate on any specific further relief granted beyond the recall of the order.