C.I.T., CENTRAL, JAIPUR vs. M/S SURYA ESTATE

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ITA/58/2013HC RajasthanRJHC01031547201327 August 2019Author: SANGEET LODHA,P.K. LOHRA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the appellant (revenue) to withdraw the appeals. This decision was based on the Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, dated 08.08.2019, and its clarification dated 20.08.2019. The Court noted that the tax effect in the appeals was less than Rs. 1 crore, which was the basis for the revenue's request. Consequently, the appeals were dismissed as withdrawn. No decision on the merits of the original dispute was made. The operative direction was the dismissal of the appeals as withdrawn.

What were the facts?

The appeals were filed by the Commissioner of Income Tax-Central, Jaipur (appellant/revenue) against M/s Surya Estate, Udaipur (respondent/assessee). The appeals were connected and concerned multiple assessment years, though not specified. The procedural history leading to the High Court's decision involved the appellant seeking permission to withdraw the appeals. This request was based on Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, dated 08.08.2019, and a subsequent clarification dated 20.08.2019. The reason for withdrawal was that the tax effect involved in the appeals was less than Rs. 1 crore.

What were the issues?

1. Whether the appellant (revenue) should be granted permission to withdraw the appeals, considering the tax effect is less than Rs. 1 crore as per CBDT Circular No. 17/2019 and its clarification. Assessee's Contentions: No specific contentions are recorded for the assessee as the matter was decided based on the revenue's request for withdrawal. Revenue's Contentions: The learned counsel for the appellant (revenue) sought permission to withdraw these appeals in view of Circular No. 17/2019 dated 08.08.2019 and the clarification dated 20.08.2019, stating that the tax effect involved in the present appeals is less than Rs. 1 crore.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 55/2013 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus M/s Surya Estate, 98 – Indraprasth Complex, Delhi-Gate, Udaipur ----Respondent Connected With D.B. Income Tax Appeal No. 56/2013 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus M/s Surya Estate, 98 – Indraprasth Complex, Delhi-Gate, Udaipur ----Respondent D.B. Income Tax Appeal No. 57/2013 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus M/s Surya Estate, 98 – Indraprasth Complex, Delhi-Gate, Udaipur ----Respondent D.B. Income Tax Appeal No. 58/2013 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus M/s Surya Estate, 98 – Indraprasth Complex, Delhi-Gate, Udaipur ----Respondent (2 of 2) [ITA-55/2013] D.B. Income Tax Appeal No. 59/2013 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus M/s Surya Estate, 98 – Indraprasth Complex, Delhi-Gate, Udaipur ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Sanjay Nahar HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE P.K. LOHRA

Order 27/08/2019 In view of Circular No.17/2019 [F.No.279/MISC.142/2007-ITJ (PT.)] dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, New Delhi, as clarified vide communication dated 20.08.2019, the tax effect involved in the present appeals being less than Rs.1 crore, learned counsel appearing for the appellant seeks permission to withdraw these appeals.

Permission is granted.

The appeals are dismissed as withdrawn. (P.K. LOHRA),J (SANGEET LODHA),J T.Singh/- Powered by TCPDF (www.tcpdf.org)

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