C.I.T. UDAIPUR vs. M/S ADARSH ENGITECH PVT. LTD.

ITA/129/2014HC RajasthanRJHC01031723201405 March 2020Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the permission sought by the appellant (Revenue) to withdraw the appeal. The reasoning for this decision is based on the Circular No. 17/2019 and its clarification, which permit withdrawal of appeals where the tax effect is less than Rs. 1 crore. The Court noted that the tax effect in the present appeal was indeed below this threshold. Consequently, the appeal was dismissed as withdrawn. No specific findings were made on the merits of the case, and no issues were left undecided as the appeal was disposed of on procedural grounds.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (CIT) Udaipur against M/s Adarsh Engitech Pvt. Ltd. The assessment year(s) are not specified in the provided text. The appeal challenges an order or action from an unspecified authority. The amount in dispute is not explicitly stated, but the tax effect is mentioned as being less than Rs. 1 crore. The procedural history leading to this High Court appeal is not detailed, other than the fact that it has reached this stage.

What were the issues?

1. Whether the appeal filed by the appellant (Revenue) should be permitted to be withdrawn based on the tax effect being less than Rs. 1 crore, in light of Circular No. 17/2019? The Revenue, through its learned counsel, sought permission to withdraw the appeal, citing Circular No. 17/2019 (F.No.279/MISC./142/2007-ITJ (PT.) dated 08.08.2019) and a subsequent clarification dated 20.08.2019, which states that appeals with a tax effect below Rs. 1 crore may be withdrawn. 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. 129/2014 C.I.T. Udaipur ----Appellant Versus M/s Adarsh Engitech Pvt. Ltd., B-1 & B-2, Pratapnagar, Industrial Area, Udaipur. ----Respondent For Appellant(s) : Mr. K.K. Bissa. For Respondent(s) : Mr. Anjay 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 122-a.asopa/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 07/03/2020 at 12:23:16 PM) (Downloaded on 28/10/2026 at 12:07:34 AM)

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