PR. COMMISSIONER OF INCOME TAX, JODHPUR vs. PUSTIKAR LAGHU VYAPARIK PRATISTHAN BACHA

ITA/48/2017HC Rajasthan27 August 2019Bench: SANGEET LODHA, P.K. LOHRA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the appellant to withdraw the appeal. The reasoning for this decision is explicitly stated as being in view of Circular No. 17/2019 dated 08.08.2019, as clarified by a communication dated 20.08.2019. The circular pertains to the monetary limit for filing appeals, and the appellant represented that the tax effect in this case was below the threshold of Rs. 1 crore. Consequently, the appeal was dismissed as withdrawn. No specific issue regarding the merits of the original dispute was decided, as the appeal was withdrawn before any such adjudication.

What were the facts?

The appellant, Pr. Commissioner of Income Tax-I, Jodhpur (Revenue), filed an appeal before the High Court of Judicature for Rajasthan at Jodhpur. The respondent is Pustikar Laghu Vyaparik Pratisthan Bachat Evam Sakh Sahakari Samiti Ltd. The appeal was filed against an order or action that is not specified in the provided text. The procedural history indicates that the appeal was filed and subsequently, the appellant sought permission to withdraw it.

What were the issues?

1. Whether the appeal should be permitted to be withdrawn by the appellant. This issue arises from the appellant's request to withdraw the appeal. The appellant's contention is based on Circular No. 17/2019 dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, which specifies a monetary limit for filing appeals. The appellant argues that the tax effect involved in the present appeal is less than Rs. 1 crore, making it eligible for withdrawal under the said 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. 48/2017 Pr. Commissioner of Income Tax-I, Jodhpur. Appellant Versus Pustikar Laghu Vyaparik Pratisthan Bachat Evam Sakh Sahakari Samiti Ltd., 4-F-71, New Power House Road, Jodhpur. ----Respondents 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 187-DJ/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 28/08/2019 at 03:12:55 PM) (Downloaded on 28/10/2026 at 12:51:43 AM)

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