DEPUTY COMMISSIONER OF INCOME TAX vs. R K TRANSPORT AND CONSTRUCTIONS PVT. LTD.

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TAXC/67/2019HC ChhattisgarhCGHC01024767201908 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 the Revenue to withdraw the appeal. The Court noted the submission made by the learned standing counsel for the Appellant (Revenue) that as per the change of litigation policy notified by the Government vide Circular No. 17 of 2019 dated 08.08.2019, the amount in dispute did not cross the minimum benchmark. Consequently, the appeal was dismissed as withdrawn. No decision was made on the merits of the substantial questions of law originally raised.

What were the facts?

The Revenue, represented by the Deputy Commissioner of Income Tax, Central Circle, 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. 238/RPR/2014. The appeal was preferred under Section 260-A of the Income Tax Act, 1961, raising questions of substantial law. The assessee is R.K. Transport & Constructions Pvt. Limited. The appeal was listed for consideration on September 9, 2019.

What were the issues?

1. Whether the appeal filed by the Revenue involves substantial questions of law under Section 260-A of the Income Tax Act, 1961? The Revenue argued that the appeal involves substantial questions of law. The judgment does not record any specific arguments from the assessee regarding the substantiality of the questions of law. However, the primary issue that arose for consideration on the day of hearing was whether the appeal should be permitted to be withdrawn based on a change in litigation policy.

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. 67 of 2019 Deputy Commissioner of Income Tax Central Circle, Raipur, District Raipur (C.G.) ---- Appellant Versus R.K. Transport & Constructions Pvt. Limited, Beside CEAT Tyre, Transport Nagar, Korba (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. 238/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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