PR. COMMISSIONER OF INCOME TAX, BIKANER vs. M/S HANUMANGARH KENDRIYA SAHAKARI BANK L

ITA/1/2017HC Rajasthan28 August 2019Bench: SANGEET LODHA, P.K. LOHRA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the appellant (Revenue) to withdraw the appeals. This decision was based on Circular No. 17/2019, which specifies a monetary limit for filing appeals, and a clarification dated August 20, 2019. The appeals were dismissed as withdrawn because the tax effect involved was less than Rs. 1 crore, as per the aforementioned circular. The court did not delve into the merits of the case. The ratio decidendi is that appeals with a tax effect below the threshold stipulated in the relevant CBDT circulars, and for which permission to withdraw is sought, should be dismissed as withdrawn.

What were the facts?

These are two appeals filed by the Principal Commissioner of Income Tax, Bikaner, against M/s. Hanumangarh Kendriya Sahakari Bank Ltd. The appeals pertain to assessment years not explicitly stated in the judgment. The core of the matter is the tax effect involved in the appeals. The procedural history indicates that the appeals were filed before the High Court. The judgment was delivered on August 28, 2019.

What were the issues?

1. Whether the appeals, involving a tax effect less than Rs. 1 crore, should be permitted to be withdrawn by the appellant (Revenue) in light of CBDT Circular No. 17/2019? Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The entire focus is on the Revenue's request to withdraw. Revenue's Contention: The learned counsel for the appellant (Revenue) sought permission to withdraw the appeals, citing Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, and a subsequent clarification dated August 20, 2019. This circular pertains to the monetary limit for filing appeals by the Income Tax Department.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 1/2017 Principal Commissioner Of Income Tax, Bikaner. ----Appellant Versus M/s. Hanumangarh Kendriya Sahakari Bank Ltd, Opp. Circuit House, Hanumangarh. ----Respondent Connected With D.B. Income Tax Appeal No. 98/2015 Principal Commissioner of Income Tax, Bikaner ----Appellant Versus M/s Hanumangarh Kendriya Sahakari Bank Ltd., Opp. Circuit House, Hanumangarh Junction. ----Respondent For Appellant(s) : Mr. G.S. Chouhan For Respondent(s) : Mr. Surendra Singh Choudhary on behalf of Mr. Sanjeet Purohit HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE P.K. LOHRA Order 28/08/2019 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, the tax effect involved in the present appeals (Uploaded on 28/08/2019 at 04:29:01 PM) (Downloaded on 28/10/2026 at 12:52:06 AM) (2 of 2) [ITA-1/2017] being less than Rs.1 crore, learned counsel appearing for the appellant seeks permission to withdraw the appeals. Permission is granted. The appeals are dismissed as withdrawn. (P.K. LOHRA),J (SANGEET LODHA),J 89-90Vij/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 28/08/2019 at 04:29:01 PM) (Downloaded on 28/10/2026 at 12:52:06 AM)

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