C.I.T., CENTRAL, JAIPUR vs. SHYAM SUNDER TANTIA

ITA/233/2013HC RajasthanRJHC01033934201309 August 2018Bench: SANGEET LODHA,VIRENDRA KUMAR MATHUR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's (Revenue's) request to withdraw the appeals. The reasoning was explicitly based on Circular No. 3/18 dated 11.07.2018, which pertains to the tax effect of appeals. As the tax effect in these appeals was less than Rs. 50 lacs, the Revenue was permitted to withdraw them. The ratio decidendi is that appeals with a tax effect below the threshold specified in the relevant circular can be withdrawn by the Revenue. The operative direction was that the appeals are dismissed as withdrawn. No issues were expressly left undecided.

What were the facts?

The appeals were filed by the Commissioner of Income Tax- Central Jaipur (the Revenue) against the respondents, LR’s Shyam Sunder Tantia. The appeals were connected. The material facts leading to the original assessment or dispute are not recorded in this judgment. The procedural history that matters is that the Revenue filed these appeals before the High Court. The present judgment concerns the Revenue's application to withdraw these appeals.

What were the issues?

The Tribunal had to decide whether to grant the appellant (Revenue) permission to withdraw the appeals. The Revenue's contention was based on Circular No. 3/18 dated 11.07.2018 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, New Delhi. This circular likely stipulates a monetary threshold for filing appeals, and the tax effect in the present appeals was stated to be less than Rs. 50 lacs. The Revenue sought permission to withdraw the appeals in light of this circular. The judgment does not record any arguments from the respondent.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 232/2013 Commissioner of Income Tax- Central Jaipur. ----Appellant Versus LR’s Shyam Sunder Tantia, S/o Sh. Jagdish Rai Tantia: (i) Smt. Sunita Wd/o late Sh. Shyam Sunder Tantia (ii) Sh. Vishnu Tantia S/o late Sh. Shyam Sunder Tantia (iii) Sh. Mohit Tantia S/o late Sh. Shyam Sunder Tantia,

All residents of 2-A-6, Sukhadiya Nagar, Sri Ganganagar (Raj.) ----Respondent Connected With D.B. Income Tax Appeal No. 231/2013 Commissioner of Income Tax Central, Jaipur. ----Appellant Versus LR’s Shyam Sunder Tantia, S/o Sh. Jagdish Rai Tantia: (i) Smt. Sunita Wd/o late Sh. Shyam Sunder Tantia (ii) Sh. Vishnu Tantia S/o late Sh. Shyam Sunder Tantia (iii) Sh. Mohit Tantia S/o late Sh. Shyam Sunder Tantia,

All residents of 2-A-6, Sukhadiya Nagar, Sri Ganganagar (Raj.) ----Respondent D.B. Income Tax Appeal No. 233/2013 Commissioner of Income Tax Central, Jaipur. ----Appellant Versus

(2 of 2) [ITA-232/2013] LR’s Shyam Sunder Tantia, S/o Sh. Jagdish Rai Tantia: (i) Smt. Sunita Wd/o late Sh. Shyam Sunder Tantia (ii) Sh. Vishnu Tantia S/o late Sh. Shyam Sunder Tantia (iii) Sh. Mohit Tantia S/o late Sh. Shyam Sunder Tantia,

All residents of 2-A-6, Sukhadiya Nagar, Sri Ganganagar (Raj.) ----Respondent For Appellant(s) : Mr. K.K. Bissa. For Respondent(s) : Mr. Sharad Kothari. HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE DR. JUSTICE VIRENDRA KUMAR MATHUR Order 09/08/2018 In view of Circular No.3/18 dated 11.07.2018 issued by the Ministry of Finance, Department of Revenue, Central Board Director Taxes, Government of India, New Delhi, the tax effect involved in the present appeal being less than Rs.50 lacs, learned counsel appearing for the appellant seeks permission to withdraw the appeal(s). Permission is granted. The appeals are, accordingly, dismissed as withdrawn. (VIRENDRA KUMAR MATHUR),J (SANGEET LODHA),J DJ/- 54 to 56 Powered by TCPDF (www.tcpdf.org)

Recent GST High Court judgments

Search GST case law →