C.I.T. UDAIPUR vs. SHAKIL MOHD. SILAWAT

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ITA/196/2014HC RajasthanRJHC01028234201417 September 2019Bench: SANGEET LODHA,VINIT KUMAR MATHUR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, in view of Circular No. 17/2019 and its clarification, granted permission to the appellant (Revenue) to withdraw the appeals. The reasoning provided is that the tax effect in the present appeals was less than Rs. 1 crore, which is the threshold stipulated in the aforementioned circular for withdrawal of appeals. Consequently, the appeals were dismissed as withdrawn. The judgment does not delve into the merits of the original tax dispute or any specific grounds of appeal. No issues were expressly left undecided, as the appeals were disposed of on a procedural basis.

What were the facts?

The appeals were filed by the Commissioner of Income Tax, Udaipur, against Shri Shakil Mohd. Silawat, proprietor of M/s Sabir Marbles. The appeals concerned multiple assessment years, though specific years are not detailed in this excerpt. The core of the matter involved challenges to orders or actions taken by revenue authorities, with the specific nature of these challenges not elaborated. The procedural history is limited to the present stage before the High Court. The appeals were listed for hearing on September 17, 2019.

What were the issues?

The primary issue before the High Court was whether the appeals filed by the Revenue should be permitted to be withdrawn. This decision hinges on the applicability and interpretation of Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, dated August 8, 2019, and its subsequent clarification dated August 20, 2019. The Revenue, represented by its learned counsel, sought permission to withdraw the appeals based on this circular, citing that the tax effect involved was less than Rs. 1 crore. The judgment does not record any arguments from the respondent, Shri Shakil Mohd. Silawat.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 195/2014 Commissioner of Income Tax, Udaipur ----Appellant Versus Shri Shakil Mohd. Silawat s/o Shri Shafi Mohd., Prop. M/s Sabir Marbles, Nau Chowki Road, Rajnagar, Rajsamand. ----Respondent Connected With D.B. Income Tax Appeal No. 196/2014 Commissioner of Income Tax, Udaipur ----Appellant Versus Shri Shakil Mohd. Silawat s/o Shri Shafi Mohd., Prop. M/s Sabir Marbles, Nau Chowki Road, Rajnagar, Rajsamand. ----Respondent D.B. Income Tax Appeal No. 197/2014 Commissioner of Income Tax, Udaipur ----Appellant Versus Shri Shakil Mohd. Silawat s/o Shri Shafi Mohd., Prop. M/s Sabir Marbles, Nau Chowki Road, Rajnagar, Rajsamand. ----Respondent D.B. Income Tax Appeal No. 198/2014 Commissioner of Income Tax, Udaipur ----Appellant Versus Shri Shakil Mohd. Silawat s/o Shri Shafi Mohd., Prop. M/s Sabir Marbles, Nau Chowki Road, Rajnagar, Rajsamand. ----Respondent D.B. Income Tax Appeal No. 199/2014 Commissioner of Income Tax, Udaipur ----Appellant

(2 of 2) [ITA-195/2014] Versus Shri Shakil Mohd. Silawat s/o Shri Shafi Mohd., Prop. M/s Sabir Marbles, Nau Chowki Road, Rajnagar, Rajsamand. ----Respondent For Appellant(s) : Mr. Sunil Bhandari For Respondent(s) : ---- HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 17/09/2019 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 the appeals. The permission is granted. The appeals are dismissed as withdrawn. (VINIT KUMAR MATHUR),J (SANGEET LODHA),J 96to100-RP/-

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