Income Tax Officer 21 Raipur Chhattisgarh vs. M/s V.N. Agrawal H U F

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TAXC/65/2016HC ChhattisgarhCGHC01000277201603 September 2019Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE SHRI JUSTICE PARTH PRATEEM SAHU2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the Revenue to withdraw the appeals. The Court noted the submission made by the learned standing counsel for the Appellant (Revenue) regarding the change in litigation policy as per Circular No. 17 of 2019 dated August 8, 2019. The Revenue stated that the amount in dispute did not cross the minimum benchmark set by this circular, and therefore, the appeals were sought to be withdrawn. The High Court accepted this submission and accordingly dismissed the appeals as withdrawn. No decision was made on the merits of the original ITAT orders.

What were the facts?

The appeals were filed by the Revenue against the orders of the Income Tax Appellate Tribunal (ITAT), Raipur Bench. The appeals were preferred under Section 260-A of the Income Tax Act, 1961, raising substantial questions of law. The Revenue sought to withdraw these appeals. The reason for withdrawal was stated to be a change in litigation policy notified by the Government via Circular No. 17 of 2019 dated August 8, 2019. According to the Revenue, the amount in dispute in these cases did not meet the minimum benchmark stipulated in the new policy.

What were the issues?

The primary issue before the High Court was whether the Revenue should be permitted to withdraw the appeals. The Revenue's contention was that due to the change in litigation policy, specifically Circular No. 17 of 2019, the appeals no longer met the minimum monetary threshold for pursuing litigation. Therefore, they sought permission to withdraw the appeals. The judgment does not record any specific arguments from the respondents (assessees) on this matter, nor does it frame specific questions of law that the Tribunal had to decide, as the appeals were withdrawn before reaching that stage.

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. 28 of 2015 Income Tax Officer, Ward-2, Bhilai, District- Durg (C.G.) ---- Appellant Versus Fateh Chand Gouniyal, D-30 Sector-II, Devendra Nagar, Raipur (C.G.) ---- Respondent with TAXC No. 61 of 2016 Income Tax Officer-2(1) Raipur Chhattisgarh ---- Appellant Versus M/s S. N. Agrawal (HUF) C/o Shanti Photostat, Tatyapara, Raipur (C.G.) ---- Respondent with TAXC No. 62 of 2016 Income Tax Officer-2(1) Raipur Chhattisgarh ---- Appellant Versus M/s J. N. Agrawal (HUF) C/o Shanti Photostat, Tatyapara, Raipur (C.G.) ---- Respondent TAXC No. 65 of 2016 Income Tax Officer -2(1) Raipur Chhattisgarh ---- Appellant Versus M/s V.N. Agrawal (HUF) C/o Shanti Photostat, Tatyapara, Raipur (C.G.) ---- Respondent

2 For Appellant : Shri Amit Chaudhary, Advocate. 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 04.09.2019 1. These appeals have 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. 111/BLPR/2011 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 appeals are sought to be withdrawn. 3. In the said circumstances, permission is granted. These appeals are dismissed as withdrawn. Sd/- Sd/-

(P. R. Ramachandra Menon) (Parth Prateem Sahu) Chief Justice Judge Brijmohan

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