C.I.T. BIKANER vs. GAGANDEEP KATHURIA

ITA/170/2013HC RajasthanRJHC01028843201305 March 2020Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's (CIT) request to withdraw the appeal. This decision was made in light of Circular No. 17/2019 and a subsequent clarification dated 20.08.2019. The circular indicates that appeals with a tax effect below Rs. 1 crore may be withdrawn. As the tax effect in the present appeal was stated to be less than Rs. 1 crore, the learned counsel for the appellant sought and was granted permission to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. No other issues were decided, and no specific ratio decidendi for substantive tax law was established.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (CIT), Bikaner, against an order concerning Sh. Gagandeep Kathuria, proprietor of Shiyam Property Dealer, Sriganganagar. The specific assessment year(s) and the order or action under challenge are not detailed in this excerpt. The procedural history leading to this High Court appeal is not provided. The core of the matter, as presented in this judgment, revolves around the tax effect of the appeal.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The sole matter before the High Court was the appellant's (CIT) request to withdraw the appeal. The appellant's contention was based on Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which stipulates a monetary threshold for filing appeals. The respondent (assessee) did not present any arguments as they were not represented. The issue was whether the appeal should be permitted to be withdrawn based on the tax effect and the circular.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 170/2013 C.I.T. Bikaner ----Appellant Versus Sh. Gagandeep Kathuria, Prop. Shiyam Property Dealer, Sriganganagar ----Respondent For Appellant(s) : Mr. K.K. Bissa. For Respondent(s) : -- HON'BLE THE CHIEF JUSTICE MR. INDRAJIT MAHANTY HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI Order 05/03/2020 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. The permission is granted. The appeal is dismissed as withdrawn. (DR. PUSHPENDRA SINGH BHATI),J (INDRAJIT MAHANTY),CJ 121-a.asopa/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 07/03/2020 at 12:24:14 PM) (Downloaded on 28/10/2026 at 12:07:45 AM)

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