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

ITA/130/2011HC RajasthanRJHC01020229201114 November 2018Bench: SANGEET LODHA,DINESH MEHTA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted the appellant's permission to withdraw the appeals. The reasoning for this decision was solely based on the appellant's submission regarding the tax effect being below the threshold stipulated in Circular No. 3/18. The Tribunal noted that the tax effect involved in the present appeals was less than Rs. 50 lacs, which prompted the appellant's counsel to seek withdrawal. Consequently, the appeals were dismissed as withdrawn. No substantive issues of income tax law were decided, and therefore, no ratio decidendi for future cases was established. The operative direction was to dismiss the appeals as withdrawn.

What were the facts?

The appeals were filed by the Commissioner of Income Tax-II, Jodhpur, against Shri Amritlal Khatri, Proprietor of M/s Amritlal Khatri. The appeals were connected and concerned assessment years not specified in the judgment. The procedural history leading to these appeals is not detailed. The present order is dated November 14, 2018, and pertains to the withdrawal of these appeals by the appellant.

What were the issues?

The Tribunal was not required to decide any substantive issues of law or fact. The only matter before the Tribunal was the appellant's request to withdraw the appeals. The appellant, represented by learned counsel, sought permission to withdraw the appeals in view of Circular No. 3/18 dated July 11, 2018, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, New Delhi. This circular pertains to a monetary limit for filing appeals, and the tax effect in the present appeals was stated to be less than Rs. 50 lacs. The respondent's contentions are not recorded as the appeals were withdrawn before any substantive arguments could be made.

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

Recent GST High Court judgments

Search GST case law →