C.I.T. I JODHPUR vs. PAT RAM BHISHNOI

ITA/119/2013HC RajasthanRJHC01026014201305 March 2020Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI1 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal considered Circular No. 17/2019, dated 08.08.2019, and its clarification dated 20.08.2019, which pertains to the withdrawal of appeals based on the tax effect involved. The appellant (revenue), citing this circular, stated that the tax effect in the present appeal was less than Rs. 1 crore and sought permission to withdraw the appeal. The Court granted the permission sought by the appellant. Consequently, the appeal was dismissed as withdrawn. No specific findings on the merits of the original dispute were made, as the appeal was disposed of on a procedural ground based on the tax effect policy. The ratio decidendi is that appeals with a tax effect below the threshold stipulated in CBDT circulars are to be withdrawn by the revenue.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-I, Jodhpur (the appellant/revenue) against an order concerning Pat Ram Bhishnoi (the respondent/assessee). The assessment year(s) are not specified. The appeal challenges a prior order or action, the details of which are not provided. The procedural history leading to this appeal is not detailed. The current proceeding before the High Court is an appeal against a lower authority's decision. The amount in dispute is not explicitly stated, but the tax effect is mentioned as being less than Rs. 1 crore.

What were the issues?

1. Whether the appeal should be permitted to be withdrawn by the appellant (revenue) in light of the prevailing circulars regarding tax effect. The appellant (revenue) argued that Circular No. 17/2019, dated 08.08.2019, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, as clarified by a communication dated 20.08.2019, mandates withdrawal of appeals where the tax effect is below Rs. 1 crore. The appellant's counsel sought permission to withdraw the appeal based on this circular. The respondent (assessee) did not record any arguments in the judgment. The judgment does not record any arguments from the respondent's side.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 119/2013 C.I.T.-I Jodhpur ----Appellant Versus Pat Ram Bhishnoi P/o M/s Indus Trade Tanawara Phanta, Salawas Road, Jodhpur ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Sharad Kothari HON'BLE THE CHIEF JUSTICE MR. INDRAJIT MAHANTY HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI Order 05/03/2020 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. The permission is granted. The appeal is dismissed as withdrawn. (DR. PUSHPENDRA SINGH BHATI),J (INDRAJIT MAHANTY),CJ 120-a.asopa/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 07/03/2020 at 12:22:22 PM) (Downloaded on 28/10/2026 at 12:07:44 AM)

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