C.I.T. CENTRAL, JAIPUR vs. PRADEEP LUNAWAT

ITA/15/2011HC RajasthanRJHC01012249201108 November 2019Bench: SANGEET LODHA,VINIT KUMAR MATHUR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted permission to the appellant (Revenue) to withdraw the appeals. This decision was based on Circular No. 17/2019 and its subsequent clarification, which stipulated that appeals with a tax effect below Rs. 1 crore should be withdrawn. The Tribunal found that the tax effect in these appeals was indeed less than Rs. 1 crore. Consequently, the appeals were dismissed as withdrawn. No decision was made on the merits of the original dispute between the assessee and the revenue. The operative direction was to dismiss the appeals as withdrawn.

What were the facts?

These are three Income Tax Appeals filed by the Commissioner of Income Tax-Central, Jaipur against Pradeep Lunawat, Proprietor of M/s Mahaveer Trading Company. The appeals are connected and arise from 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 indicates that the appeals were filed by the Revenue challenging decisions of the ITAT.

What were the issues?

The primary issue is whether the appeals filed by the Revenue should be permitted to be withdrawn. Assessee's Contention: The learned counsel for the appellant (Revenue) seeks permission to withdraw the appeals. Revenue's Contention: The Revenue relies on Circular No. 17/2019 dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, as clarified vide communication dated 20.08.2019. This circular pertains to the monetary limits for filing appeals by the Income Tax Department. The Revenue states that the tax effect involved in the present appeals is less than Rs. 1 crore, which is the threshold specified in the circular for withdrawal of appeals.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 14/2011 The Commissioner of Income Tax-Central Jaipur ----Appellant Versus Pradeep Lunawat, Prop. M/s Mahaveer Trading Company, E-263, MIA, Madri, Udaipur. ----Respondent Connected With D.B. Income Tax Appeal No. 15/2011 The Commissioner of Income Tax-Central Jaipur ----Appellant Versus Pradeep Lunawat, Prop. M/s Mahaveer Trading Company, E-263, MIA, Madri, Udaipur. ----Respondent D.B. Income Tax Appeal No. 85/2011 The Commissioner of Income Tax (Central) Jaipur, Central Revenue Building, Statue Circle, Jaipur. ----Appellant Versus Pradeep Lunawat Proprietor M/s Mahaveer Trading Company, E- 263, MIA, Madri, Udaipur. ----Respondent For Appellant(s) : Mr. K.K. Bissa. For Respondent(s) : Mr. Anjay Kothari. HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 08/11/2019 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, (Uploaded on 08/11/2019 at 05:21:49 PM) (Downloaded on 28/10/2026 at 12:05:03 AM) (2 of 2) [ITA-14/2011] 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 appeals. Permission is granted. The appeals are dismissed as withdrawn. (VINIT KUMAR MATHUR),J (SANGEET LODHA),J 93 to 95-DJ/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 08/11/2019 at 05:21:49 PM) (Downloaded on 28/10/2026 at 12:05:03 AM)

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