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

WTA/5/2010HC RajasthanRJHC01008881201019 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. This decision was based on the circulars issued by the Central Board of Direct Taxes (CBDT) which stipulate monetary limits for filing appeals. The court noted that the tax effect in these appeals was less than Rs. 1 crore, which fell below the threshold for pursuing appeals as per the said circulars. Consequently, the appeals were dismissed as withdrawn. The court did not delve into the merits of the substantive wealth tax issues.

What were the facts?

The appeals were filed by the Commissioner of Income Tax-II, Jodhpur, against the respondent, Karan Singh Choudhary. There were multiple appeals (D. B. Wealth Tax Appeal Nos. 2/2010 to 7/2010). The appeals were filed before the High Court of Judicature for Rajasthan at Jodhpur. The procedural history indicates that the appeals were listed for hearing. The tax effect involved in the present appeals was stated to be less than Rs. 1 crore.

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 Whether the appeals should be permitted to be withdrawn by the appellant (Revenue) in light of the prevailing circulars regarding tax effect thresholds for filing appeals? (Question of procedure/policy) Assessee's Contentions: The judgment records no specific contentions for the assessee. Revenue's Contentions: The learned counsel for the appellant (Revenue) sought permission to withdraw the appeals in view of 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, New Delhi, as clarified vide 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), stating that the tax effect involved was less than Rs. 1 crore.

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 12:07:58 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 12:07:58 AM)

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