PR. COMMISSIONER OF INCOME TAX, BIKANER vs. M/S HANUMANGARH KENDRIYA SAHAKARI BANK L

ITA/2/2017HC Rajasthan29 August 2019Bench: SANGEET LODHA, P.K. LOHRA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's permission to withdraw the appeal. This decision was based on Circular No. 17/2019, which allows for the withdrawal of appeals where the tax effect is below a certain threshold (in this case, less than Rs. 1 crore). The reasoning is purely procedural, adhering to the directives issued by the Central Board of Direct Taxes. No findings were made on the merits of the original dispute. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Bikaner, against M/s. Hanumangarh Kendriya Sahakari Bank Ltd. The assessment year(s) are not specified in the provided text. The appeal challenges an order or action from an unspecified authority. The amount in dispute is not explicitly stated, but the tax effect is mentioned as being less than Rs. 1 crore. The procedural history leading to this High Court appeal is not detailed, other than the fact that it has reached the High Court.

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 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 stipulated conditions for withdrawal of appeals based on tax effect. The respondent's contention is not recorded as the appeal was withdrawn before any substantive arguments were made.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 2/2017 Principal Commissioner Of Income Tax, Bikaner. ----Appellant Versus M/s. Hanumangarh Kendriya Sahakari Bank Ltd, Hanumangarh, Opp. Circuit House, Hanumangarh. ----Respondent For Appellant(s) : Mr. K.K.Bissa with Mr.G.S.Chouhan & H.G.Chanda For Respondent(s) : Mr. Surendra Choudhary for Mr.Sanjeet Purohit HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE P.K. LOHRA Order 29/08/2019 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 Director 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. (P.K. LOHRA),J (SANGEET LODHA),J 205-RP/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 29/08/2019 at 05:37:40 PM) (Downloaded on 28/10/2026 at 12:52:17 AM)

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