PRINCIPAL CIT, BIKANER vs. JAGDISH CHANDRA MANKAR

ITA/14/2016HC Rajasthan27 August 2019Bench: SANGEET LODHA, P.K. LOHRA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the appellant (revenue) to withdraw the appeal. This decision was based on Circular No. 17/2019 and a subsequent clarification dated 20.08.2019, which indicated that appeals with a tax effect below Rs. 1 crore should generally be withdrawn. The reasoning was purely procedural, adhering to the directives issued by the Central Board of Direct Taxes regarding the filing and prosecution of appeals. The High Court did not delve into the merits of the original dispute. The operative direction was that the appeal be dismissed as withdrawn. No issues were left undecided, as the appeal was disposed of on the revenue's request.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Bikaner (the appellant/revenue) against Jagdish Chandra Mankar (the respondent/assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action from an unspecified lower 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 filing of the appeal itself.

What were the issues?

The Tribunal did not have to decide any substantive issues on merits. The sole question before the High Court was whether the appeal should be permitted to be withdrawn by the revenue. The revenue, through its learned counsel, sought permission to withdraw the appeal based on Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which stipulates a monetary limit for filing appeals. The revenue's contention was that the tax effect in the present appeal was less than Rs. 1 crore, making it eligible for withdrawal under the said circular. 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. 14/2016 Principal Commissioner of Income Tax, Bikaner. ----Appellant Versus Jagdish Chandra Mankar, son of Shri Anand Raj Mankar, Resident of Anand Mansion, 1st Floor, above Punjab National Bank, Rani Bazar Bikaner. ----Respondent For Appellant(s) : Mr. K.K. Bissa with Mr. G.S. Chouhan and Mr. H.G. Chanda. For Respondent(s) : Mr. Vipul Singhvi. 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 appeal. Permission is granted. The appeal is dismissed as withdrawn. (P.K. LOHRA),J (SANGEET LODHA),J 169-DJ/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 27/08/2019 at 06:41:59 PM) (Downloaded on 28/10/2026 at 12:51:26 AM)

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