Deputy Commissioner of Income Tax vs. M/s R. R. Engergy Ltd.,

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TAXC/37/2019HC ChhattisgarhCGHC01024453201908 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 The reasoning provided is based on the Revenue's submission that the appeal was being withdrawn due to a change in litigation policy, as notified by the Government in Circular No. 17 of 2019 dated 08.08.2019. The Revenue stated that the amount in dispute did not meet the minimum benchmark for filing such appeals. Consequently, the High Court dismissed the appeal as withdrawn. No decision was made on the merits of the substantial questions of law that were initially raised. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The Revenue, 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. 228/RPR/2014. The appeal was filed under Section 260-A of the Income Tax Act, 1961, raising questions of substantial law. The assessee is M/s R.R. Energy Ltd. The specific assessment year(s) and the amount in dispute are not explicitly stated in the judgment. The procedural history involves the ITAT passing an order which the Revenue is aggrieved by and has appealed to the High Court.

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's contention is that the appeal raises substantial questions of law. The ITAT's order is under challenge. The Revenue sought to withdraw the appeal based on a 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 cross the minimum benchmark. The judgment does not record any specific arguments from the assessee regarding the substantial questions of law.

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. 37 of 2019 Deputy Commissioner of Income Tax Central Circle, Raipur, District Raipur (C.G.) ---- Appellant Versus M/s R.R. Energy Ltd., N.H. No.22, Village Garhumariya, Jharsuguda Road, Raigarh (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. 228/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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