COMMISSIONER OF INCOME TAX-II, JODHPUR vs. KARAN SINGH CHOUDHARY

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WTA/4/2010HC RajasthanRJHC01035990201019 September 2019Author: SANGEET LODHA,VINIT KUMAR MATHUR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted permission to the appellant (Revenue) to withdraw the appeals. The reasoning was based on Circular No. 17/2019 dated 08.08.2019, which stipulated that appeals with a tax effect below Rs. 1 crore should be withdrawn. This circular was further clarified and made applicable to wealth tax appeals. The Tribunal noted that the tax effect in the present appeals was less than Rs. 1 crore. Therefore, the appeals were dismissed as withdrawn. The operative direction was the dismissal of all the appeals as withdrawn. No issues were expressly left undecided.

What were the facts?

The appeals were filed by the Commissioner of Income Tax-II, Jodhpur (the Revenue) against Karan Singh Choudhary (the assessee). The appeals were related to Wealth Tax. The judgment does not specify the assessment year(s) or the specific orders/actions under challenge. The procedural history is that the Revenue sought permission to withdraw the appeals. The reason cited for withdrawal was a Circular No. 17/2019 dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, which, along with subsequent clarifications and applicability to wealth tax appeals, indicated that the tax effect involved was less than Rs. 1 crore. The learned counsel for the appellant sought permission to withdraw the appeals based on this circular.

What were the issues?

1. Whether the appeals should be permitted to be withdrawn by the appellant (Revenue) in light of the tax effect being less than Rs. 1 crore, as per Circular No. 17/2019 and related communications. The Revenue argued that based on Circular No. 17/2019 dated 08.08.2019, clarified by communication dated 20.08.2019, and Circular No. 3 of 2018 dated 11.07.2018 made applicable to wealth tax appeals vide Circular No. 05/2019 dated 05.02.2019, the tax effect involved in the present appeals was less than Rs. 1 crore. Consequently, the learned counsel for the appellant sought permission to withdraw the appeals. The judgment does not record any specific arguments from the respondent (assessee) on the merits of the case or on the withdrawal request, other than their presence through their counsel.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D. B. Wealth Tax Appeal No. 2/2010 Commissioner Of Income Tax-II, Jodhpur ----Appellant Versus Karan Singh Choudhary ----Respondent Connected With D. B. Wealth Tax Appeal No. 3/2010 Commissioner Of Income Tax-II, Jodhpur ----Appellant Versus Karan Singh Choudhary ----Respondent D. B. Wealth Tax Appeal No. 4/2010 Commissioner Of Income Tax-II, Jodhpur ----Appellant Versus Karan Singh Choudhary ----Respondent D. B. Wealth Tax Appeal No. 5/2010 Commissioner of Income Tax-II, Jodhpur ----Appellant Versus Karan Singh Choudhary ----Respondent D. B. Wealth Tax Appeal No. 6/2010 Commissioner Of Income Tax-II, Jodhpur ----Appellant Versus Karan Singh Choudhary ----Respondent D.B. Wealth Tax Appeal No. 7/2010 Commissioner Of Income Tax-II, Jodhpur (Uploaded on 20/09/2019 at 04:02:23 PM) (Downloaded on 28/10/2026 at 12:07:49 AM) (2 of 2) [WTA-2/2010] ----Appellant Versus Karan Singh Choudhary ----Respondent For Appellant(s) : Mr. Sunil Bhandari For Respondent(s) : Mr. Anjay Kothari HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE VINIT KUMAR MATHUR

Order 19/09/2019 In view of Circular No.17/2019 [F.No.279/MISC./142/2007- ITJ (PT.)] dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, New Delhi, as clarified vide communication dated 20.08.2019 and the Circular No. 3 of 2018 dated 11.07.2018 issued in respect of income tax appeals made applicable for wealth tax appeal as well vide Circular No. 05/2019 dated 05.02.2019, the tax effect involved in the present appeal being less than Rs.1 crore, learned counsel appearing for the appellants seeks permission to withdraw the appeals.

Permission is granted.

All the above appeals are dismissed as withdrawn. (VINIT KUMAR MATHUR),J (SANGEET LODHA),J 81-86-Inder/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 20/09/2019 at 04:02:23 PM) (Downloaded on 28/10/2026 at 12:07:49 AM)

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