PR. COMMISSIONER OF INCOME TAX-AJMER vs. M/S SARVODAYA SUITINGS LTD.

ITA/17/2017HC 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. This decision was based on the Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, and its clarification dated 20.08.2019. The circular provides guidelines for withdrawal of appeals where the tax effect is below a certain threshold, which was Rs. 1 crore in this instance. The court found that the tax effect involved in the present appeal was less than Rs. 1 crore, thus satisfying the condition for withdrawal under the circular. The reasoning is purely procedural, adhering to the administrative instructions issued by the CBDT for efficient litigation management. The appeal was accordingly dismissed as withdrawn, with no decision on the merits of the original dispute.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Ajmer (the Revenue) against M/s Sarvodaya Suitings Ltd. (the Assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The procedural history leading to this appeal is not detailed. The dispute arises from a tax effect which is stated to be less than Rs. 1 crore.

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 Whether the appeal should be permitted to be withdrawn by the appellant (Revenue) in light of the CBDT Circular No. 17/2019 dated 08.08.2019 and subsequent clarification dated 20.08.2019, given that the tax effect is less than Rs. 1 crore. Contentions: Assessee: No arguments are recorded for the assessee in this judgment. Revenue: The learned counsel for the appellant (Revenue) sought permission to withdraw the appeal in view of the aforementioned CBDT circulars, which stipulate a monetary limit for filing appeals. The tax effect in the present appeal is below this threshold.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 17/2017 Pr. Commissioner of Income Tax, Ajmer. ----Appellant Versus M/s Sarvodaya Suitings Ltd., Sarvodaya Mansiuon, Near Circuit House, Bhilwara (Rajasthan) ----Respondent For Appellant(s) : Mr. K.K. Bissa with Mr. G.S. Chouhan and Mr. H.G. Chanda. For Respondent(s) : Mr. Vineet Dave. 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 185-DJ/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 27/08/2019 at 06:34:56 PM) (Downloaded on 28/10/2026 at 12:51:39 AM)

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