PR. COMMISSIONER OF INCOME TAX, UDAIPUR vs. THE LAKE SHORE PLACE HOTELS P. LTD.

ITA/33/2017HC Rajasthan27 August 2019Bench: SANGEET LODHA, P.K. LOHRA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that the tax effect involved in the present appeal was less than Rs. 1 crore. In view of Circular No. 17/2019 dated 08.08.2019, as clarified by a subsequent communication dated 20.08.2019, the learned counsel for the appellant (Revenue) sought permission to withdraw the appeal. The Tribunal granted this permission. Consequently, the appeal was dismissed as withdrawn. No decision on the merits of the case was made. The specific order or authority against which the appeal was filed, and the grounds of appeal, were not discussed or decided.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Udaipur (the Revenue) against The Lake Shore Palace Hotel Pvt. Ltd., City Palace, Udaipur (the Assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action, the details of which are not provided. The procedural history leading to this appeal is not detailed. The material fact is that the tax effect involved in the appeal was less than Rs. 1 crore.

What were the issues?

1. Whether the appeal should be permitted to be withdrawn by the appellant (Revenue) in light of the prevailing Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India. The Revenue, through its learned counsel, sought permission to withdraw the appeal. This request was based on Circular No. 17/2019 dated 08.08.2019, as clarified by a communication dated 20.08.2019, which stipulated a monetary limit for filing appeals. The Assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 33/2017 Pr. Commissioner of Income Tax, Udaipur. ----Appellant Versus The Lake Shore Palace Hotel Pvt. Ltd., City Palace, Udaipur ----Respondent For Appellant(s) : Mr. K.K. Bissa with Mr. G.S. Chouhan and Mr. H.G. Chanda. HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE P.K. LOHRA Order 27/08/2019 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 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. (P.K. LOHRA),J (SANGEET LODHA),J 186-DJ/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 28/08/2019 at 03:12:33 PM) (Downloaded on 28/10/2026 at 12:51:41 AM)

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