COMMISSIONER OF INCOME TAX vs. BADRI RAM CHOUDHARY

ITA/146/2014HC RajasthanRJHC01025396201427 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 for this decision was based on the Circular No.17/2019 and its clarification, which stipulated that appeals with a tax effect below Rs.1 crore should be withdrawn. The Tribunal's decision on the merits of the case is not discussed or decided in this order. The operative direction was to dismiss the appeals as withdrawn. No issues were expressly left undecided, as the appeals were disposed of on a procedural ground.

What were the facts?

These are two Income Tax Appeals filed by the Commissioner of Income Tax-Central, Jaipur (the appellant/revenue) against Badri Ram Choudhary (the respondent/assessee). The appeals challenge orders passed by the Income Tax Appellate Tribunal (ITAT). The specific assessment years and the amounts in dispute are not explicitly stated in this order. The procedural history leading to these appeals before the High Court is not detailed. The present order is based on a Circular issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, concerning tax effect.

What were the issues?

The High Court was asked to decide whether to grant permission to the appellant (revenue) to withdraw the appeals. The appellant, through its learned counsel, sought permission to withdraw the appeals. The reason cited for withdrawal was that the tax effect involved in the present appeals is less than Rs.1 crore, as per Circular No.17/2019 dated 08.08.2019 and a subsequent clarification dated 20.08.2019 issued by the Ministry of Finance. The respondent (assessee) did not present any arguments as the appeal was being withdrawn by the appellant.

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/-

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