C.I.T. UDAIPUR vs. M/S SECURE METERS LTD.

ITA/118/2014HC Rajasthan27 August 2019Bench: SANGEET LODHA, P.K. LOHRA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted permission to the appellant, Commissioner of Income Tax, Udaipur, to withdraw the present appeals. This decision was based on Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and a clarification dated 20.08.2019. The primary reason for granting permission was that the tax effect involved in the appeals was less than Rs. 1 crore, which is a criterion for withdrawal under the said circular. Consequently, the appeals were dismissed as withdrawn. No specific findings were made on the merits of the case, as the appeals were disposed of on a procedural ground.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Udaipur (appellant) against M/s Secure Meters Ltd. (respondent). The assessment year(s) are not specified. The order or action under challenge is the appeal itself, which was filed before the High Court. The procedural history involves the issuance of Circular No. 17/2019 by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which sets a monetary limit for filing appeals. The tax effect in the present appeals was stated to be less than Rs. 1 crore.

What were the issues?

1. Whether the appellant, Commissioner of Income Tax, Udaipur, should be permitted to withdraw the present appeals in light of Circular No. 17/2019, which sets a monetary threshold for appeals. The appellant, through its learned counsel, sought permission to withdraw the appeals, citing the tax effect being less than Rs. 1 crore and the issuance of Circular No. 17/2019. The respondent's stance on this issue is not recorded in the judgment. The judgment does not record any specific arguments from the respondent.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 118/2014 Commissioner of Income Tax, Udaipur ----Appellant Versus M/s Secure Meters Ltd., E-Class, Pratap Nagar Industrial Area, Udaipur ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Vikas Balia 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 appeals being less than Rs.1 crore, learned counsel appearing for the appellant seeks permission to withdraw these appeals. Permission is granted. The appeals are dismissed as withdrawn. (P.K. LOHRA),J (SANGEET LODHA),J 136-T.Singh/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 31/08/2019 at 01:55:41 PM) (Downloaded on 28/10/2026 at 12:51:04 AM)

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