The Director Of Income Tax (Exemption v. M/S Gem & Jewellery Export Promotion Council

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 377 OF 2015 IN INCOME TAX APPEAL (ST) NO. 426 OF 2012 The Director of Income Tax (Exemption)..Appellant Vs. M/s Gem & Jewellery Export Promotion Council ..Respondent .... Mr. Ashok Kotangale a/w Padma Divakar a/w A.D. Nagarjun,Advocates for Appellant.Mr. Kunal Vaishnav a/w Ms. Madhupretha Elan, Advocates I/b M/sWadia Ghandy & Co. for Respondent. .... CORAM : M.S. SANKLECHA & G.S. KULKARNI, JJ.DATED : 21 AUGUST 2015 P.C.: This notice of motion seeks recall of the order dated 25October 2012 dismissed by the Prothonotary and Senior Master onthe appellant failing to remove office objections under Rule 986 ofthe Bombay High Court (Original Side) Rules. 2.Mr. Kotangale, the learned Counsel for revenue very fairlystates that the issue arising in the present appeal stands concludedS.S.DESHPANDE1 / 4 against the revenue by order of this Court in appeal filed by revenuein respondent/assessee's own case being Income Tax Appeal (L) No.1113/2010 decided on 15 February 2011. 3.We find that the impugned order dated 26 August 2011of the Tribunal has dismissed the revenue's appeal before it byfollowing the order of this Court dated 15 February 2011 in IncomeTax Appeal (L) No. 1113/2010 in the respondent/assessee's owncase. From the record it appears that the revenue had preferred aSpecial Leave Petition to the Supreme Court from the order of thisCourt dated 15 February 2011 in Income Tax Appeal (L) No.1113/2010. The Special Leave Petition came to be dismissed by theSupreme Court on 9 September 2011. 4.The present appeal has been verified and filed on 25February 2012. It is further clear that at the time when the presentappeal was filed, the Supreme Court had already concluded theissue arising in the present appeal against the revenue. Nodistinguishing feature in the present case are mentioned in thememo of appeal warranting the filing of this appeal.S.S.DESHPANDE2 / 4 5. 5.At this stage, Mr. Kotangale, interjects to state that hewould withdraw the notice of motion as well as the appeal. Wepermit to withdrawal the notice of motion as well as the appeal.Thus refrain from imposing any costs. 6.However the facts recorded hereinabove reveal themanner in which this appeal was filed by the revenue i.e. after theApex Court had dismissed the revenue's appeal from order of thisCourt which has been followed in impugned order of the Tribunal.Normally we would have not recorded these facts when the Counselfor the revenue seeks to withdraw the notice of motion as well asthe appeal and would have allowed the same simplicitor. Howeverit is necessary that the above facts remain on record so as to ensurethat the revenue takes appropriate steps to see such futile appealsare not filed by them which leads to unnecessary harassment of theassessee. 7.We direct the learned Counsel appearing for the revenueto communicate a copy of this order to the Principal Commissionerof Income Tax for appropriate action at his end.S.S.DESHPANDE3 / 4 8.The notice of motion as well as the appeal are dismissedas withdrawn. [G.S. KULKARNI, J] [M.S. SANKLECHA, J.]