PR. COMMISSIONER OF INCOME TAX-I JODHPUR vs. M/S ERCON COMPOSITES

ITA/31/2017HC RajasthanRJHC01030774201708 November 2019Bench: SANGEET LODHA,VINIT KUMAR MATHUR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the appellant, the Principal Commissioner of Income Tax-I, Jodhpur, to withdraw the appeal. This decision was based on the appellant's submission that the tax effect involved in the appeal was less than Rs. 1 crore, aligning with the guidelines provided in Circular No. 17/2019 and its subsequent clarification. The court did not delve into the merits of the original dispute or the assessment proceedings. The operative direction was to dismiss the appeal as withdrawn.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 Principal Commissioner of Income Tax-I, Jodhpur (appellant) against M/s Ercon Composites, Jodhpur (respondent). The assessment year(s) are not specified. The appeal challenges an order or action passed by an income tax authority, the specifics of which are not detailed. The amount in dispute is also not explicitly stated, but the tax effect is mentioned in relation to a circular. The procedural history leading to this appeal before the High Court is not recorded beyond the filing of the appeal itself.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The sole matter before the court was whether to grant permission to the appellant to withdraw the appeal. The appellant sought permission to withdraw the appeal based on 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, and a subsequent clarification dated 20.08.2019. This circular pertains to the monetary limit for filing appeals, and the tax effect in the present appeal was stated to be less than Rs. 1 crore. The respondent's contentions are not recorded as the appeal was withdrawn before any substantive arguments were made.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. 31/2017 Pr. Commissioner of Income Tax-I, Jodhpur. ----Appellant Versus M/s Ercon Composites, F-123, MIA, 2nd Phase, Basni, Jodhpur. ----Respondent For Appellant(s) : Mr. K.K. Bissa. For Respondent(s) : Mr. Sanjeev Johari. 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/3-DJ/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 08/11/2019 at 05:27:36 PM) (Downloaded on 28/10/2026 at 12:05:05 AM)

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