COMMISSIONER OF INCOME TAX-TDS, JAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD.

ITA/29/2019HC RajasthanRJHC01041897201908 November 2019Bench: SANGEET LODHA,VINIT KUMAR MATHUR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the appellant (Revenue) to withdraw the appeal. This decision was based on the appellant's submission that the tax effect in the present appeal was less than Rs. 1 crore, and in view of Circular No. 17/2019 issued by the CBDT. The Court noted the clarification dated 20.08.2019. The reasoning for the decision is solely based on the applicability of the aforementioned circular and the appellant's request. The principle derived is that appeals with a low tax effect, as defined by CBDT circulars, can be withdrawn by the Revenue. The operative direction was to dismiss the appeal as withdrawn. No issues were expressly left undecided, as the appeal was disposed of on a procedural ground.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-TDS, Jaipur, against M/s Mewar Hospital Pvt. Ltd., Udaipur. The assessment year(s) are not specified in the judgment. The appeal challenges an order or action by an income tax authority, the specifics of which are not detailed. The procedural history leading to this High Court appeal is not elaborated. The core of the matter revolves around the tax effect of the dispute.

What were the issues?

1. Whether the appeal should be permitted to be withdrawn by the appellant (Revenue) in light of the CBDT Circular No. 17/2019, given the tax effect being less than Rs. 1 crore? Assessee's Contention: The judgment does not record any specific contentions from the assessee. The assessee is represented by Mr. Anjay Kothari. Revenue's Contention: The appellant (Revenue), represented by Mr. K.K. Bissa, sought permission to withdraw the appeal, citing Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, dated 08.08.2019, as clarified by a communication dated 20.08.2019. The reason for withdrawal was that the tax effect involved in the appeal was 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. 29/2019 Commissioner of Income Tax-TDS, Jaipur, Jaipur ----Appellant Versus M/s Mewar Hospital Pvt. Ltd., Priyadarshini Nagar, Bedla Road, Udaipur. ----Respondent For Appellant(s) : Mr. K.K. Bissa. For Respondent(s) : Mr. Anjay Kothari. 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 78-DJ/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 08/11/2019 at 05:20:07 PM) (Downloaded on 28/10/2026 at 12:05:01 AM)

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