PRINCIPAL C.I.T. UDAIPUR vs. SHRI CHAND MOHAMED

ITA/104/2015HC Rajasthan27 August 2019Bench: SANGEET LODHA, P.K. LOHRA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that Circular No. 17/2019, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, dated 08.08.2019, along with a clarification dated 20.08.2019, provides guidelines for withdrawal of appeals based on the tax effect. The learned counsel for the appellant (Revenue) informed the Court that the tax effect in the present appeal is less than Rs. 1 crore and sought permission to withdraw the appeal. The Court granted this permission. Consequently, the appeal was dismissed as withdrawn. No decision on the merits of the case was made.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Udaipur (the Revenue) against an order concerning Shri Chand Mohamed (the assessee). The assessment year(s) are not specified. The appeal challenges a decision of the Income Tax Appellate Tribunal (ITAT). The procedural history leading to this appeal is not detailed, but the present appeal is before the High Court of Judicature for Rajasthan at Jodhpur. The amount in dispute is not explicitly stated but is implied to be below a certain threshold for withdrawal.

What were the issues?

1. Whether the appeal should be permitted to be withdrawn by the appellant (Revenue) in light of the CBDT Circular No. 17/2019 and subsequent clarification dated 20.08.2019, given that the tax effect is less than Rs. 1 crore? Contentions: Assessee: No specific contentions are recorded in the judgment. Revenue: Learned counsel for the appellant (Revenue) seeks permission to withdraw the appeal in view of Circular No. 17/2019 and the clarification dated 20.08.2019, as the tax effect involved is less than Rs. 1 crore.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 104/2015 Principal Commissioner of Income Tax, Udaipur ----Appellant Versus Shri Chand Mohamed, 462 – Raja Colony, Mulla Talai, Udaipur (Raj.) ----Respondent For Appellant(s) For Respondent(s) : : Mr. K.K. Bissa Mr. H.L. Kela HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE P.K. LOHRA Order 27/08/2019 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 appeal being less than Rs.1 crore, learned counsel appearing for the appellant seeks permission to withdraw the appeal. Permission is granted. The appeal is dismissed as withdrawn. (P.K. LOHRA),J (SANGEET LODHA),J 166-a.asopa/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 30/08/2019 at 02:14:44 PM) (Downloaded on 28/10/2026 at 12:51:24 AM)

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