PR. COMMISSIONER OF INCOME TAX JODHPUR vs. OM PRAKASH MOONDRA

ITA/46/2018HC RajasthanRJHC01013214201807 January 2020Bench: INDRAJIT MAHANTY,PUSHPENDRA SINGH BHATI1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal held that the appellant, Pr. Commissioner of Income Tax-II, Jodhpur, was permitted to withdraw the appeal. This decision was based on Circular No. 17/2019 (F.No.279/MISC./142/2007-ITJ (PT.) dated 08.08.2019) and its clarification dated 20.08.2019, which stipulated a threshold for tax effect below which appeals should not be filed or pursued. The Tribunal granted the permission sought by the appellant's counsel. Consequently, the appeal was dismissed as withdrawn. No specific finding was made on the merits of the original dispute.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax-II, Jodhpur (appellant/revenue) against Om Prakash Moondra (respondent/assessee). The assessment year(s) are not specified. The appeal challenges an order or action by an unspecified authority. The amount in dispute is not explicitly stated but is implied to be less than Rs. 1 crore. The procedural history involves the appellant seeking permission to withdraw the appeal based on a CBDT circular regarding tax effect thresholds.

What were the issues?

1. Whether the appeal can be withdrawn by the appellant. This is framed as a procedural question arising from the appellant's request. The appellant's contention is that the tax effect involved in the appeal is less than Rs. 1 crore, and therefore, as per Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, they seek permission to withdraw the appeal. The respondent's arguments 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. 46/2018 Pr. Commissioner Of Income Tax-II, Jodhpur. ----Appellant Versus Om Prakash Moondra, 530, Krishan, 9th B Road, Sardarpura, Jodhpur. ----Respondent For Appellant(s) : Mr. Sunil Bhandari For Respondent(s) : Mr. Ramit Mehta, Mr. Saurabh Maheshwari HON'BLE THE CHIEF JUSTICE MR. INDRAJIT MAHANTY HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI Order 07/01/2020 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. The permission is granted. The appeal is dismissed as withdrawn. (DR. PUSHPENDRA SINGH BHATI),J (INDRAJIT MAHANTY),CJ 138-MohitTak/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 09/01/2020 at 01:11:52 PM) (Downloaded on 28/10/2026 at 12:04:49 AM)

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