PR. COMMISSIONER OF INCOME TAX, UDAIPUR vs. M/S BANSWARA SYNTEX LTD.

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ITA/58/2018HC Rajasthan27 August 2019Bench: SANGEET LODHA, P.K. LOHRA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal considered 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, along with a clarification dated 20.08.2019. Based on these, the appellant submitted that the tax effect in the appeal was below Rs. 1 crore and sought permission to withdraw the appeal. The Court granted this permission. The appeal was consequently dismissed as withdrawn. No specific findings on the merits of the original dispute were made.

What were the facts?

The appellant, Pr. Commissioner of Income Tax, Udaipur, filed an appeal before the High Court against an order concerning M/s Banswara Syntex Ltd. The assessment year(s) are not specified in the judgment. The appeal challenges a decision of a lower authority, the details of which are not provided. The amount in dispute is also not explicitly stated, but the appeal's withdrawal is based on its tax effect. The procedural history is that the appellant sought permission to withdraw the appeal.

What were the issues?

1. Whether the appeal should be permitted to be withdrawn by the appellant in light of the prevailing circulars and clarifications regarding tax effect. Contentions: Assessee: No specific contentions are recorded for the assessee as the appeal was withdrawn by the appellant. Revenue: The appellant (Pr. Commissioner of Income Tax) contended that in view of Circular No.17/2019 and a subsequent clarification dated 20.08.2019, the tax effect involved in the present appeal is less than Rs. 1 crore, and therefore, sought permission to withdraw the appeal.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 58/2018 Pr. Commissioner Of Income Tax, Udaipur. ----Appellant Versus M/s Banswara Syntex Ltd., Dahod Road, Banswara. ----Respondent For Appellant(s) : Mr. K.K.Bissa, Mr. G.S.Chouhan & Mr.H.G.Chanda For Respondent(s) : Mr. Sanjeev Johari 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 Director 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. (P.K. LOHRA),J (SANGEET LODHA),J 203-RP/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 30/08/2019 at 10:52:10 AM) (Downloaded on 28/10/2026 at 12:51:50 AM)

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