PRINCIPAL C.I.T CENTRAL, JAIPUR vs. M/S AYUSHI BUILDERS AND DEVELOPERS,

ITA/58/2015HC RajasthanRJHC01020384201527 August 2019Bench: SANGEET LODHA,P.K. LOHRA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted permission to the appellant (Revenue) to withdraw the appeal. This decision was 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, New Delhi, as clarified by a subsequent communication dated 20.08.2019. The circular stipulated that appeals with a tax effect of less than Rs. 1 crore should not be filed or pursued. Since the tax effect in this appeal was less than Rs. 1 crore, the learned counsel for the appellant sought permission to withdraw. The court granted this permission, and consequently, the appeal was dismissed as withdrawn. No decision on the merits of the case was made.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Jaipur against M/s Ayushi Builders & Developers, Jodhpur for the Assessment Year 2007-08. The appeal was before the High Court of Judicature for Rajasthan at Jodhpur. The tax effect involved in the appeal was stated to be less than Rs. 1 crore.

What were the issues?

1. Whether the appeal, having a tax effect less than Rs. 1 crore, is maintainable before the High Court in light of the prevailing monetary limits for appeals. (Question of law) Assessee's contention: The assessee's counsel sought permission to withdraw the appeal in view of Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which stipulated a monetary limit for appeals. Revenue's contention: The revenue did not present any arguments against withdrawal.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 58/2015 Principal Commissioner of Income Tax (Central), Jaipur ----Appellant Versus M/s Ayushi Builders & Developers, Jodhpur (A.Y. 2007-08) 221, 222, Shyam Nagar Scheme, Dev Nagar, Jodhpur. ----Respondent For Appellant(s) For Respondent(s) : : Mr. K.K. Bissa, Mr. H.G. Chanda, Mr. G.S. Chauhan. Mr. Lalit Pareek & Mr. Sharad Kothari. 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 163-a.asopa/-

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