PRINCIPAL CIT, BIKANER vs. RAJENDRA KUMAR MANKAR

ITA/18/2016HC 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. This decision was based on Circular No. 17/2019, which mandates withdrawal of appeals where the tax effect is less than Rs. 1 crore. The court noted that the tax effect in the present appeal was indeed less than the stipulated threshold, as clarified by a subsequent communication dated 20.08.2019. Consequently, the appeal was dismissed as withdrawn. No specific findings were made on the merits of the case, and no issues were 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 appellant/revenue) against Rajendra Kumar Mankar (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 leading to this appeal before the High Court is not detailed, but the current stage involves the appellant seeking to withdraw the appeal.

What were the issues?

1. Whether the appeal can be withdrawn by the appellant. This issue arises from the appellant's request to withdraw the appeal. The appellant's contention is based on Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which states that appeals with a tax effect less than Rs. 1 crore should be withdrawn. The revenue relies on this circular. The respondent's contentions are not recorded as the appeal is being withdrawn before any substantive arguments are presented.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 18/2016 Principal Commissioner of Income Tax, Bikaner ----Appellant Versus Rajendra Kumar Mankar son of Shri Anand Raj Mankar, Resident of Mankar Mohalla, Joshiwara, 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 172-DJ/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 27/08/2019 at 06:42:49 PM) (Downloaded on 28/10/2026 at 12:51:31 AM)

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