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

ITA/55/2013HC RajasthanRJHC01058983201327 August 2019Author: SANGEET LODHA,P.K. LOHRA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted permission to the appellant (revenue) to withdraw the appeals. This decision 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 its clarification dated 20.08.2019. The circular and clarification stipulate a threshold for pursuing appeals based on the tax effect. As the tax effect in the present appeals was recorded as being less than Rs.1 crore, the revenue's request for withdrawal was acceded to. Consequently, the appeals were dismissed as withdrawn. No decision on the merits of the original dispute was made.

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 challenged orders passed by an authority, though the specific authority and assessment years are not detailed in the provided text. The procedural history indicates that the appeals were before the High Court of Judicature for Rajasthan at Jodhpur. The core of the matter, as revealed by the order, pertains to tax effect. The revenue sought permission to withdraw these appeals.

What were the issues?

1. Whether the appeals, having a tax effect less than Rs.1 crore, can be withdrawn by the appellant (revenue) in light of the CBDT Circular No. 17/2019 dated 08.08.2019 and subsequent clarification dated 20.08.2019? Assessee's Contentions: The judgment does not record any specific contentions from the assessee. The assessee's counsel was present, but their arguments are not detailed. Revenue's Contentions: The revenue, through its learned counsel, sought permission to withdraw the appeals, citing the tax effect being less than Rs.1 crore and relying on Circular No. 17/2019 and its clarification. The revenue's argument is based on the administrative instructions regarding the threshold for pursuing appeals.

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/-

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