C.I.T., CENTRAL, JAIPUR vs. SHYAM SUNDER TANTIA

ITA/232/2013HC RajasthanRJHC01033978201309 August 2018Author: SANGEET LODHA,VIRENDRA KUMAR MATHUR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the permission sought by the appellant (Revenue) to withdraw the appeals. The reasoning for this decision was explicitly based on Circular No. 3/18 dated 11.07.2018, which stipulated a monetary limit for filing appeals. Since the tax effect in the present appeals was stated to be less than Rs. 50 lacs, the Court found it appropriate to allow the withdrawal. Consequently, the appeals were dismissed as withdrawn. No specific findings on the merits of the income tax issues were made, as the appeals were disposed of on a procedural ground based on the departmental circular.

What were the facts?

The appeals were filed by the Commissioner of Income Tax- Central Jaipur (the Revenue) against the respondents, LR's Shyam Sunder Tantia. The appeals were connected and related to income tax matters. The procedural history indicates that the appeals reached the High Court of Judicature for Rajasthan at Jodhpur. The specific assessment years and the amounts in dispute are not explicitly stated in the provided text, but the context suggests they are income tax appeals.

What were the issues?

The primary issue was whether the appeals filed by the Revenue should be permitted to be withdrawn. The Revenue, through its learned counsel, sought permission to withdraw the appeals. The basis for this request was Circular No. 3/18 dated 11.07.2018 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, New Delhi. This circular pertains to the monetary limit for filing appeals. The Revenue contended that the tax effect involved in the present appeals was less than Rs. 50 lacs, which, in view of the circular, made it appropriate to withdraw the appeals. The respondents' contentions are not recorded in the judgment.

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. 232/2013 Commissioner of Income Tax- Central Jaipur. ----Appellant Versus LR’s Shyam Sunder Tantia, S/o Sh. Jagdish Rai Tantia: (i) Smt. Sunita Wd/o late Sh. Shyam Sunder Tantia (ii) Sh. Vishnu Tantia S/o late Sh. Shyam Sunder Tantia (iii) Sh. Mohit Tantia S/o late Sh. Shyam Sunder Tantia, All residents of 2-A-6, Sukhadiya Nagar, Sri Ganganagar (Raj.) ----Respondent Connected With D.B. Income Tax Appeal No. 231/2013 Commissioner of Income Tax Central, Jaipur. ----Appellant Versus LR’s Shyam Sunder Tantia, S/o Sh. Jagdish Rai Tantia: (i) Smt. Sunita Wd/o late Sh. Shyam Sunder Tantia (ii) Sh. Vishnu Tantia S/o late Sh. Shyam Sunder Tantia (iii) Sh. Mohit Tantia S/o late Sh. Shyam Sunder Tantia, All residents of 2-A-6, Sukhadiya Nagar, Sri Ganganagar (Raj.) ----Respondent D.B. Income Tax Appeal No. 233/2013 Commissioner of Income Tax Central, Jaipur. ----Appellant Versus (2 of 2) [ITA-232/2013] LR’s Shyam Sunder Tantia, S/o Sh. Jagdish Rai Tantia: (i) Smt. Sunita Wd/o late Sh. Shyam Sunder Tantia (ii) Sh. Vishnu Tantia S/o late Sh. Shyam Sunder Tantia (iii) Sh. Mohit Tantia S/o late Sh. Shyam Sunder Tantia, All residents of 2-A-6, Sukhadiya Nagar, Sri Ganganagar (Raj.) ----Respondent For Appellant(s) : Mr. K.K. Bissa. For Respondent(s) : Mr. Sharad Kothari. HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE DR. JUSTICE VIRENDRA KUMAR MATHUR

Order 09/08/2018 In view of Circular No.3/18 dated 11.07.2018 issued by the Ministry of Finance, Department of Revenue, Central Board Director Taxes, Government of India, New Delhi, the tax effect involved in the present appeal being less than Rs.50 lacs, learned counsel appearing for the appellant seeks permission to withdraw the appeal(s).

Permission is granted.

The appeals are, accordingly, dismissed as withdrawn. (VIRENDRA KUMAR MATHUR),J (SANGEET LODHA),J DJ/- 54 to 56

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