COMMISSIONER OF INCOME TAX vs. BADRI RAM CHOUDHARY

ITA/145/2014HC 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 appeals. The reasoning was based on the Circular No.17/2019, which indicated that appeals with a tax effect below Rs.1 crore were eligible for withdrawal. The court noted that the tax effect in these appeals was indeed less than Rs.1 crore. Consequently, the appeals were dismissed as withdrawn.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 The operative direction was the dismissal of the appeals as withdrawn.

What were the facts?

The appeals were filed by the Commissioner of Income Tax-Central, Jaipur (the appellant/revenue) against the respondent, Badri Ram Choudhary. The appeals were connected. The judgment does not specify the assessment year(s) or the specific order or action under challenge, nor does it mention the amount in dispute. The procedural history leading to these appeals before the High Court is not detailed.

What were the issues?

The High Court was not required to decide any substantive issues on merits. The sole matter before the court was whether to grant permission to the appellant (revenue) to withdraw the appeals. The appellant sought permission to withdraw based on Circular No.17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which stipulated a monetary limit for filing appeals. The tax effect in the present appeals was stated to be less than Rs.1 crore. The respondent's contentions are not recorded.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 145/2014 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus Badri Ram Choudhary, B-6, Shramikpura, Masuriya, Jodhpur ----Respondent Connected With D.B. Income Tax Appeal No. 146/2014 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus Badri Ram Choudhary, B-6, Shramikpura, Masuriya, Jodhpur ----Respondent For Appellant(s) : Mr. K.K. Bissa Mr. H.G. Chanda For Respondent(s) : Mr. Sharad Kothari 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 T.Singh/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 31/08/2019 at 01:56:56 PM) (Downloaded on 28/10/2026 at 12:51:06 AM)

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