DEPUTY COMMISSIONER OF INCOME TAX -1(2) vs. M/S HIRA FERRO ALLOYS LTD.

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TAXC/70/2019HC ChhattisgarhCGHC01024715201908 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) regarding the change in litigation policy and the amount in dispute not crossing the minimum benchmark. Based on this submission, the High Court dismissed the appeal as withdrawn. No decision was made on the merits of the original ITAT order. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The Revenue, Deputy 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. 359/RPR/2014. The appeal was preferred under Section 260-A of the Income Tax Act, 1961, raising questions of substantial law. The assessee is M/s Hira Ferro Alloys Ltd. The specific assessment year(s) and the amount in dispute are not explicitly stated in this excerpt of the judgment.

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 contemplated under Section 260-A of the Income Tax Act, 1961. The Revenue's contention, as presented to the High Court, was that due to a change in litigation policy notified by the Government via Circular No. 17 of 2019 dated 08.08.2019, the amount in dispute did not meet the minimum benchmark for filing such appeals. Consequently, the Revenue sought to withdraw the appeal. The judgment does not record any arguments from the 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. 70 of 2019 Deputy Commissioner of Income Tax-1(2), Aaykar Bhawan, Central Revenue Building, Civil Lines, Raipur, District Raipur (C.G.) ---- Appellant Versus M/s Hira Ferro Alloys Ltd., B-567, Urla Industrial Area, 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. 359/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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