C.I.T., CENTRAL, JAIPUR vs. M/S SURYA ESTATE

ITA/56/2013HC RajasthanRJHC01020822201327 August 20192 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the appellant (Revenue) to withdraw the appeals. The decision was based on Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which allows for withdrawal of appeals where the tax effect is below a certain threshold. The court noted that the tax effect in these appeals was less than Rs.1 crore. Consequently, the appeals were dismissed as withdrawn. No decision was made on the merits of the original dispute.

What were the facts?

The appeals were filed by the Commissioner of Income Tax-Central, Jaipur (the Revenue) against M/s Surya Estate, Udaipur (the Assessee). There were five connected appeals: D.B. Income Tax Appeal Nos. 55/2013, 56/2013, 57/2013, 58/2013, and 59/2013. The appeals were before the High Court of Judicature for Rajasthan at Jodhpur. The Revenue sought permission to withdraw these appeals.

What were the issues?

1. Whether the appeals can be withdrawn by the Revenue in light of Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. Contentions: Assessee: No specific contentions recorded for the assessee in this order. Revenue: The learned counsel for the appellant (Revenue) sought permission to withdraw these appeals in view of Circular No. 17/2019 dated 08.08.2019, as clarified by a communication dated 20.08.2019, stating that the tax effect involved in the present appeals is 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. 55/2013 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus M/s Surya Estate, 98 – Indraprasth Complex, Delhi-Gate, Udaipur ----Respondent Connected With D.B. Income Tax Appeal No. 56/2013 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus M/s Surya Estate, 98 – Indraprasth Complex, Delhi-Gate, Udaipur ----Respondent D.B. Income Tax Appeal No. 57/2013 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus M/s Surya Estate, 98 – Indraprasth Complex, Delhi-Gate, Udaipur ----Respondent D.B. Income Tax Appeal No. 58/2013 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus M/s Surya Estate, 98 – Indraprasth Complex, Delhi-Gate, Udaipur ----Respondent

(2 of 2) [ITA-55/2013] D.B. Income Tax Appeal No. 59/2013 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus M/s Surya Estate, 98 – Indraprasth Complex, Delhi-Gate, Udaipur ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Sanjay Nahar 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 appeals being less than Rs.1 crore, learned counsel appearing for the appellant seeks permission to withdraw these appeals. Permission is granted. The appeals are dismissed as withdrawn. (P.K. LOHRA),J (SANGEET LODHA),J T.Singh/- Powered by TCPDF (www.tcpdf.org)

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