PR. COMMISSIONER OF INCOME TAX, UDAIPUR vs. AKASH JAIN

ITA/107/2017HC RajasthanRJHC01039382201727 August 2019Bench: SANGEET LODHA,P.K. LOHRA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted the appellant's (Revenue's) request for permission to withdraw the appeals. The reasoning for this decision was based on Circular No. 17/2019 and its clarification, which indicated that the tax effect in the present appeals was below the prescribed threshold for filing appeals. Consequently, the Tribunal dismissed the appeals as withdrawn. No substantive issues were decided on their merits, and therefore, no ratio decidendi for future cases on the merits of the original dispute can be extracted. The operative direction was to dismiss the appeals as withdrawn.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax, Udaipur (the Revenue) against Shri Akash Jain (the assessee). The assessment years are not explicitly stated in the provided text. The appeals challenge an order or action that is not detailed. The procedural history relevant to the decision is the issuance of Circular No. 17/2019 by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, dated 08.08.2019, and a subsequent clarification dated 20.08.2019. The tax effect involved in the present appeals was stated to be less than Rs. 1 crore.

What were the issues?

The Tribunal was not required to decide any substantive issues of law or fact in these appeals. The sole matter before the Tribunal was the appellant's (Revenue's) request to withdraw the appeals. The Revenue sought permission to withdraw the appeals in view of Circular No. 17/2019 and its clarification, which stipulated a monetary threshold for filing appeals. The assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 107/2017 Pr. Commissioner of Income Tax, Udaipur. ----Appellant Versus Shri Akash Jain, 169, O-Road, Bhopalpura, Udaipur. ----Respondent Connected With D.B. Income Tax Appeal No. 98/2017 Pr. Commissioner of Income Tax, Udaipur. ----Appellant Versus Shri Akash Jain, 169, O-Road, Bhopalpura, Udaipur. ----Respondent For Appellant(s) : Mr. K.K. Bissa with Mr. G.S. Chouhan and Mr. H.G. Chanda. 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 appeals.

(2 of 2) [ITA-107/2017] Permission is granted. The appeals are dismissed as withdrawn. (P.K. LOHRA),J (SANGEET LODHA),J 194 & 195-DJ/-

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