C.I.T.-2,JODHPUR vs. AMRIT LAL

ITA/106/2012HC RajasthanRJHC01015498201214 November 2018Bench: SANGEET LODHA,DINESH MEHTA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's request for permission to withdraw the appeals. The reasoning was based on Circular No. 3/18 dated 11.7.18, which indicated that the tax effect involved in the present appeals was below the threshold of Rs. 50 lacs, making them eligible for withdrawal under the said circular. Consequently, the High Court dismissed the appeals as withdrawn. No substantive issues of income tax law were decided, and therefore, no ratio decidendi for future cases was established on the merits of the tax dispute. The operative direction was to dismiss the appeals.

What were the facts?

The appeals were filed by the Commissioner of Income Tax-II, Jodhpur, against Shri Amritlal Khatri, Proprietor, M/s Amritlal Khatri. The appeals were connected and heard together. The assessment years are not explicitly stated in the provided text. The appeals challenged orders passed by lower authorities. The procedural history leading to the High Court is not detailed, other than the appeals being filed. The tax effect involved in the present appeals was less than Rs. 50 lacs.

What were the issues?

The High Court was not required to decide any substantive issues on the merits of the case. The sole procedural matter before the court was whether the appellant (Commissioner of Income Tax) should be granted permission to withdraw the appeals. The appellant sought permission to withdraw the appeals in view of Circular No. 3/18 dated 11.7.18 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, New Delhi, which stipulated a monetary limit for filing appeals. The respondent (assessee) did not present any arguments as the matter was a request for withdrawal by the appellant.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 130/2011 Commissioner Of Income Tax-II, Jodhpur. ----Appellant Versus Shri Amritlal Khatri, Proprietor, M/s Amritlal Khatri, Jaisalmer. ----Respondent Connected with D.B. Income Tax Appeal No. 106/2012 Commissioner Of Income Tax-II, Ayakar Bhawan, Paota C Road, Jodhpur. ----Appellant Versus Amrit Lal Khatri, Proprietor, M/s Amrit Lal Khatri, Gandhi Colony, Jaisalmer. ----Respondent For Appellant(s) : Mr. Sunil Bhandari For Respondent(s) : Mr. Abhishek Mehta for Mr. Vineet Dave HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE DINESH MEHTA Order 14/11/2018 In view of the Circular No.3/18 dated 11.7.18 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, New Delhi, the tax effect involved in the present appeal being less than Rs.50 lacs, learned counsel appearing for the appellant seeks permission to withdraw the appeals.

(2 of 2) [ITA-130/2011] The permission is granted. The appeals are dismissed as withdrawn. (DINESH MEHTA),J (SANGEET LODHA),J Anurag/C-1 & 2

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