DEPUTY COMMISSIONER OF INCOME TAX -1 vs. M/S RAVI SHREE NARAYAN TRANSPORT

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TAXC/75/2019HC ChhattisgarhCGHC01024722201908 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 the amount in dispute did not cross the minimum benchmark as per the Government's litigation policy circular dated 08.08.2019. Consequently, the appeal was dismissed as withdrawn. No decision on the merits of the case was made.

What were the facts?

The Revenue, represented by the Deputy Commissioner of Income Tax-1, preferred this 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. 200/RPR/2014. The appeal was filed by the Revenue against M/s Ravi Shree Narayan Transport. The matter was listed before the High Court of Chhattisgarh, Bilaspur.

What were the issues?

The Tribunal had to decide the substantial questions of law raised by the Revenue in its appeal against the ITAT's order. The Revenue sought to withdraw the appeal. The Revenue's contention for withdrawal was based on the change in litigation policy notified by the Government vide Circular No. 17 of 2019 dated 08.08.2019, stating that the amount in dispute did not meet the minimum benchmark prescribed in the circular. No arguments were recorded for the respondent assessee.

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. 75 of 2019 Deputy Commissioner of Income Tax-1, 32/32, Bungalow, Bhilai, District Durg (C.G.) ---- Appellant Versus M/s Ravi Shree Narayan Transport, ACC Main Gate, Jamul Square, Bhilai, District Durg (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. 200/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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