ASSISTANT COMMISSIONER OF INCOME TAX -1(2) vs. M/S RADIUS CORPORATION LTD

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TAXC/64/2019HC ChhattisgarhCGHC01024718201908 September 2019Author: HON'BLE THE CHIEF JUSTICE,HON'BLE SHRI JUSTICE PARTH PRATEEM SAHU1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, per Chief Justice P. R. Ramachandra Menon and Justice Parth Prateem Sahu, granted permission to the Revenue to withdraw the appeal. The Court noted the submission made by the learned standing counsel for the Appellant (Revenue) regarding the change in litigation policy and the amount in dispute not crossing the minimum benchmark. Consequently, the appeal was dismissed as withdrawn. No decision was made on the merits of the ITAT's order. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The Revenue, Assistant Commissioner of Income Tax-1(2), Raipur, filed an appeal before the High Court of Chhattisgarh, Bilaspur, against an order passed by the Income Tax Appellate Tribunal (ITAT), Raipur Bench, in ITA No. 197/RPR/2011. The appeal was preferred under Section 260-A of the Income Tax Act, 1961, raising questions of substantial law. The assessee is M/s Radius Corporation Ltd., Rajnandgaon. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue involved substantial questions of law, as required under Section 260-A of the Income Tax Act, 1961. The Revenue's contention, as presented by the learned standing counsel, was that due to a change in litigation policy notified by the Government vide Circular No. 17 of 2019 dated 08.08.2019, the amount in dispute did not meet the minimum benchmark for filing an appeal. Therefore, the Revenue sought to withdraw the appeal. The judgment does not record any arguments from the assessee's side.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

1 NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 64 of 2019 Assistant Commissioner of Income Tax-1(2), Raipur (C.G.) ---- Appellant Versus M/s Radius Corporation Ltd., 57/58, Vardhman Nagar, Rajnandgaon (C.G.) ---- Respondent For Appellant : Shri Amit Chaudhary and Ms. Naushina Afrin, Advocates. Hon'ble Shri P. R. Ramachandra Menon, Chief Justice Hon'ble Shri Justice Parth Prateem Sahu, Judge Judgment on Board Per P. R. Ramachandra Menon, Chief Justice 09.09.2019

1.

This appeal has been preferred by the Revenue, on being aggrieved by the verdict passed by the Income Tax Appellate Tribunal, Raipur Bench, Raipur (for short, 'ITAT') in ITA No. 197/RPR/2011 raising/suggesting various questions as involving substantial questions of law under Section 260-A of the Income Tax Act, 1961. 2. Today, when the matter came up for consideration, the learned standing counsel for the Appellant submits that by virtue of the change of litigation policy notified by the Government as per the Circular bearing No. 17 of 2019 dated 08.08.2019, the amount in dispute does not cross the hurdle of minimum benchmark and in the said circumstance, the above appeal is sought to be withdrawn.

3.

In the said circumstances, permission is granted. This appeal is dismissed as withdrawn.

(P. R. Ramachandra Menon) (Parth Prateem Sahu) Chief Justice Judge Brijmohan

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