C.I.T. I, JODHPUR vs. SMT. SUPRIYA KANWAR

ITA/216/2014HC RajasthanRJHC01029770201408 November 2019Bench: SANGEET LODHA,VINIT KUMAR MATHUR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the permission sought by the appellant (Revenue) to withdraw the appeal. This decision was based on the Circular No. 17/2019 and its clarification, which indicated that the tax effect in the present appeal was less than Rs. 1 crore. The Tribunal's reasoning for granting permission was solely procedural, aligning with the CBDT's instructions on appeal filing based on monetary limits. Consequently, the appeal was dismissed as withdrawn. No decision was made on the merits of the underlying tax dispute. The operative direction was to dismiss the appeal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-I, Jodhpur (the Revenue) against an order concerning Smt. Supriya Kanwar (the assessee). The assessment year(s) are not specified in the judgment. The appeal challenges a decision of the Income Tax Appellate Tribunal (ITAT), though the specific order or action under challenge before the ITAT is not detailed. The procedural history leading to this High Court appeal is not elaborated. The amount in dispute is not explicitly stated, but the tax effect is mentioned as being less than Rs. 1 crore.

What were the issues?

The primary issue before the High Court was whether to permit the Revenue to withdraw the appeal. The Revenue, through its learned counsel, sought permission to withdraw the appeal based on Circular No. 17/2019 dated 08.08.2019 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. This circular pertains to the monetary limit for filing appeals. The assessee's contentions are not recorded in the judgment. No specific questions of law or fact were framed or debated by the parties in the High Court.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 216/2014 Commissioner of Income Tax-I, Jodhpur. ----Appellant Versus Smt. Supriya Kanwar, C/o Ashapura Buildcon Ltd., Mahaveer Palace, Near Circuit House, Jodhpur (Raj.) ----Respondent For Appellant(s) : Mr. K.K. Bissa. For Respondent(s) : Mr. Vikas Balia. HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 08/11/2019 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. (VINIT KUMAR MATHUR),J (SANGEET LODHA),J C/1-DJ/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 08/11/2019 at 05:26:31 PM) (Downloaded on 28/10/2026 at 12:04:54 AM)

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