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

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WTA/2/2010HC RajasthanRJHC01035986201019 September 2019Author: SANGEET LODHA,VINIT KUMAR MATHUR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court granted permission to the appellant (Revenue) to withdraw the appeals. The decision was based on the explicit provisions of Circular No.17/2019 [F.No.279/MISC./142/2007-ITJ (PT.)] dated 08.08.2019, as clarified by a subsequent communication dated 20.08.2019, and Circular No. 3 of 2018 dated 11.07.2018, which was extended to wealth tax appeals via Circular No. 05/2019 dated 05.02.2019. The Court noted that the tax effect in these appeals was below the prescribed limit of Rs.1 crore. Consequently, the appeals were dismissed as withdrawn. No specific issue was left undecided, as the appeals were disposed of on the procedural ground of withdrawal.

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 procedural history indicates that these are multiple appeals (D.B. Wealth Tax Appeal Nos. 2/2010 to 7/2010). The judgment was uploaded on 20/09/2019. The core of the matter revolves around a circular issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India.

What were the issues?

1. Whether the appeals should be permitted to be withdrawn by the appellant (Revenue) in light of the prevailing circulars regarding tax effect. The Revenue, through its learned counsel Mr. Sunil Bhandari, sought permission to withdraw the appeals. This request was based on Circular No.17/2019 dated 08.08.2019, as clarified by a communication dated 20.08.2019, and Circular No. 3 of 2018 dated 11.07.2018, which was made applicable to wealth tax appeals by Circular No. 05/2019 dated 05.02.2019. The Revenue contended that the tax effect involved in the present appeals was less than Rs.1 crore, which is a threshold for such withdrawals under the said circulars. The assessee was represented by Mr. Anjay Kothari, and no specific arguments were recorded on behalf of the assessee in opposition to the withdrawal.

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 12:07:57 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 12:07:57 AM)

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