C.I.T. UDAIPUR vs. SHREE RAJ. SYNTEX LTD. UDAIPUR

ITA/191/2014HC RajasthanRJHC01028097201427 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 appeals. This decision was based on Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, and a subsequent clarification dated 20.08.2019. The circular and clarification likely pertain to monetary limits for filing appeals by the Revenue. Since the tax effect in the present appeals was less than Rs.1 crore, the Revenue sought to withdraw them. The Court found no impediment to this request and accordingly dismissed the appeals as withdrawn. No decision on the merits of the original dispute was made.

What were the facts?

The appeals were filed by the Commissioner of Income Tax, Udaipur against orders of the Income Tax Appellate Tribunal. The respondent in D.B. Income Tax Appeal No. 191/2014 is Shree Rajasthan Syntex Ltd., and in D.B. Income Tax Appeal No. 32/2012 is M/s Minpro Industries. The appeals were listed for hearing before the High Court of Judicature for Rajasthan at Jodhpur. The tax effect involved in these appeals was stated to be less than Rs.1 crore.

What were the issues?

1. Whether the appeals, involving a tax effect less than Rs.1 crore, should be permitted to be withdrawn by the appellant (Revenue) in light of the CBDT Circular No. 17/2019 and subsequent clarification. Contentions: Assessee: No arguments recorded as the appeals were withdrawn by the Revenue. Revenue: The learned counsel for the appellant sought permission to withdraw these appeals in view of Circular No. 17/2019 and the clarification dated 20.08.2019, stating that the tax effect involved 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. 191/2014 Commissioner of Income Tax, Udaipur ----Appellant Versus Shree Rajasthan. Syntex Ltd., SRSL House, Pulla, Bhuwana Road, Udaipur (Raj.) ----Respondent Connected With D.B. Income Tax Appeal No. 32/2012 Commissioner of Income Tax, Udaipur ----Appellant Versus M/s Minpro Industries, Noble House, Swaroop Sagar Road, Udaipur (Raj.) ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Mahesh Gehlot Mr. Anjay Kothari 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 appeals being less than Rs.1 crore, learned counsel appearing for the appellant seeks permission to withdraw these appeals. Permission is granted. The appeals are dismissed as withdrawn. (P.K. LOHRA),J (SANGEET LODHA),J T.Singh/-

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