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

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WTA/6/2010HC RajasthanRJHC01036985201019 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. This decision was based on the tax effect involved in the appeals being less than Rs. 1 crore, as per the directives issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. Specifically, Circular No. 17/2019 dated 08.08.2019, its clarification dated 20.08.2019, and Circular No. 05/2019 dated 05.02.2019 (extending the applicability of Circular No. 3 of 2018 to wealth tax appeals) were considered. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limit, as per CBDT circulars, can be withdrawn by the Revenue. The operative direction was that all the appeals are dismissed as withdrawn.

What were the facts?

The appeals were filed by the Commissioner of Income Tax-II, Jodhpur, against Karan Singh Choudhary. The appeals were related to wealth tax assessments. The judgment was uploaded on September 20, 2019. The core of the matter revolved around the tax effect involved in these appeals. The Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, had issued Circular No. 17/2019 dated August 8, 2019, and a subsequent clarification dated August 20, 2019. Additionally, Circular No. 3 of 2018, initially for income tax appeals, was made applicable to wealth tax appeals via Circular No. 05/2019 dated February 5, 2019. These circulars stipulated a threshold for pursuing appeals based on the tax effect.

What were the issues?

1. Whether the appeals should be permitted to be withdrawn in light of the tax effect being less than Rs. 1 crore, as per the CBDT circulars? (Question of law and fact) The appellant (Revenue) argued that in view of Circular No. 17/2019 dated 08.08.2019, clarified vide communication dated 20.08.2019, and Circular No. 05/2019 dated 05.02.2019 (making Circular No. 3 of 2018 applicable to wealth tax appeals), 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 respondent (assessee) did not record any specific arguments in the judgment.

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 12:07:53 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 12:07:53 AM)

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