PRINCIPAL CIT, BIKANER vs. SMT. PUSHPA DEVI

ITA/17/2016HC 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 appeal. The reasoning for this decision was based on the tax effect involved in the appeal being less than Rs. 1 crore, as per Circular No. 17/2019 and its subsequent clarification. The Court did not delve into the merits of the case. The operative direction was to dismiss the appeal as withdrawn. No issues were expressly left undecided, as the appeal was disposed of on a procedural ground.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Bikaner (the Revenue) against an order concerning Smt. Pushpa Devi (the assessee). The assessment year(s) are not specified. The appeal challenges a decision of a lower authority, the details of which are not provided. The amount in dispute is also not explicitly stated, but it is implied to be less than Rs. 1 crore. The procedural history leading to this appeal is not detailed, other than the fact that the Revenue has filed this appeal before the High Court.

What were the issues?

1. Whether the appeal should be permitted to be withdrawn by the appellant (Revenue) in light of the CBDT Circular No. 17/2019? The Revenue, through its learned counsel, sought permission to withdraw the appeal. This request was based on Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, dated 08.08.2019, as clarified by a communication dated 20.08.2019. The circular apparently pertains to tax effect thresholds for filing appeals. The Revenue contended that the tax effect involved in the present appeal was less than Rs. 1 crore, thus warranting withdrawal. The Respondent (assessee) did not present any arguments as the appeal was dismissed as withdrawn.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 17/2016 Principal Commissioner of Income Tax, Bikaner ----Appellant Versus Smt. Pushpa Devi wife of late Shri Kishan Lal Suthar, Residing near Shakuntala Bhawan, Rani Bazar, 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 171-DJ/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 27/08/2019 at 06:41:08 PM) (Downloaded on 28/10/2026 at 12:51:28 AM)

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