PRINCIPAL CIT, BIKANER vs. BHANWAR LAL SHARMA

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ITA/15/2016HC RajasthanRJHC01029346201627 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Circular No. 17/2019 and its clarification, which stipulated that appeals with a tax effect below Rs. 1 crore should be withdrawn. The Court noted that the tax effect in the present appeal was indeed less than Rs. 1 crore. Therefore, the appeal was dismissed as withdrawn. No decision was made on the merits of the case.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Bikaner (the appellant/revenue) against Bhanwar Lal Sharma, Legal Heir of late Shri Hari Narayan Sharma (the respondent/assessee). The assessment year(s) are not specified. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The procedural history indicates that the appeal was filed before the High Court. On August 27, 2019, the revenue sought permission to withdraw the appeal.

What were the issues?

1. Whether the appeal should be permitted to be withdrawn by the appellant (revenue). The appellant (revenue) argued that in view of 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, and a subsequent clarification dated 20.08.2019, the tax effect involved in the present appeal is less than Rs. 1 crore. Consequently, the learned counsel for the appellant sought permission to withdraw the appeal. The respondent (assessee) did not record any specific arguments in the judgment, but their counsel was present.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 15/2016 Principal Commissioner of Income Tax, Biknaer. ----Appellant Versus Bhanwar Lal Sharma, Legal Heir of late Shri Hari Narayan Sharma, Resident of Rawat Bhawan, Near Phool Bai Well, Inside Kote Gate, 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 170-DJ/-

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