DEPUTY COMMISSIONER OF INCOME TAX1(2), vs. RISHABH INFRASTRUCTURE PVT. LTD.

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TAXC/63/2019HC ChhattisgarhCGHC01025618201908 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 granted permission to withdraw the appeal. The Revenue sought to withdraw the appeal based on the change of litigation policy notified by the Government vide Circular No. 17 of 2019 dated 08.08.2019, stating that the amount in dispute did not cross the minimum benchmark set by the policy. Consequently, the High Court dismissed the appeal as withdrawn. No decision was made on the merits of the original ITAT order.

What were the facts?

The Revenue, Deputy Commissioner of Income Tax 1(2), Raipur, has filed an appeal under Section 260-A of the Income Tax Act, 1961, against the order passed by the Income Tax Appellate Tribunal (ITAT), Raipur Bench, in ITA No. 157/RPR/2014. The appeal concerns assessment year(s) not specified in the judgment. The procedural history involves the Revenue being aggrieved by the ITAT's verdict. The amount in dispute is not explicitly stated but is referenced in relation to a litigation policy benchmark.

What were the issues?

1. Whether the appeal involves substantial questions of law under Section 260-A of the Income Tax Act, 1961? The Revenue's contention is that the appeal raises substantial questions of law. However, the judgment does not record specific arguments from either side regarding the merits of the case. The primary submission from the Revenue is based on a change in litigation policy, not on the substantive legal issues of the original dispute.

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. 63 of 2019 Deputy Commissioner of Income Tax 1(2), Aaykar Bhawan, Central Revenue Building, Civil Lines, Raipur (C.G.) ---- Appellant Versus Rishabh Infrastructure Pvt. Ltd., 4th Floor Vaniya Bhawan, Jail Road, Sai Nagar, Raipur (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. 157/RPR/2014 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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