PR. COMMISSIONER OF INCOME TAX, AJMER vs. M/S STARNET BUSINESS LTD.

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ITA/159/2018HC Rajasthan27 August 2019Bench: SANGEET LODHA, P.K. LOHRA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted permission to the appellant (Revenue) to withdraw the appeal. This decision was based on Circular No. 17/2019, which sets monetary limits for filing appeals, and a clarification dated 20.08.2019. The Revenue stated that the tax effect in the present appeal was less than Rs. 1 crore, which is below the threshold stipulated in the circular. Consequently, the Tribunal allowed the withdrawal. No specific issue regarding the merits of the assessment or the underlying dispute was decided. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Ajmer (the Revenue) against M/s Starnet Business Ltd. (the Assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action, the nature of which is not detailed. The amount in dispute is also not explicitly stated, but it is implied to be less than Rs. 1 crore. The procedural history is that the Revenue sought permission to withdraw the appeal.

What were the issues?

1. Whether the appeal can be withdrawn by the appellant in light of Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India. Assessee's Contentions: The judgment does not record any contentions from the assessee. The assessee's representative was not present. Revenue's Contentions: The learned counsel for the appellant (Revenue) sought permission to withdraw the appeal, citing Circular No. 17/2019 and a subsequent clarification dated 20.08.2019, indicating that the tax effect involved in the appeal is less than Rs. 1 crore.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 159/2018 Pr. Commissioner Of Income Tax, Ajmer. ----Appellant Versus M/s Starnet Business Ltd., 1st Floor, Sangam Tower, Gandhi Nagar, Bhilwara. ----Respondent For Appellant(s) : Mr. K.K.Bissa, Mr. G.S.Chouhan & Mr. H.G.Chanda For Respondent(s) : ---- 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 Director 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. The permission is granted. The appeal is dismissed as withdrawn. (P.K. LOHRA),J (SANGEET LODHA),J 213-RP/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 30/08/2019 at 10:48:19 AM) (Downloaded on 28/10/2026 at 12:51:58 AM)

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