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

ITA/59/2013HC RajasthanRJHC01058982201327 August 2019Bench: SANGEET LODHA,P.K. LOHRA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted permission to the appellant (revenue) to withdraw the appeals. This decision was based on the Circular No. 17/2019 and its clarification dated 20.08.2019, which govern the filing of appeals based on the tax effect. Since the tax effect in the present appeals was stated to be less than Rs. 1 crore, the revenue was permitted to withdraw them. Consequently, the appeals were dismissed as withdrawn. No specific findings on the merits of the original dispute were made, as the appeals were disposed of on a procedural ground related to the tax effect threshold.

What were the facts?

The appeals were filed by the Commissioner of Income Tax-Central, Jaipur (appellant/revenue) against M/s Surya Estate, Udaipur (respondent/assessee). The appeals challenged orders passed by an authority below, though the specific authority and assessment years are not detailed in this excerpt. The procedural history is that the revenue, in light of Circular No. 17/2019 dated 08.08.2019 and a subsequent clarification dated 20.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, sought permission to withdraw these appeals. The reason for withdrawal was that the tax effect involved was less than Rs. 1 crore.

What were the issues?

1. Whether the appeals should be permitted to be withdrawn by the appellant (revenue) in view of the tax effect being less than Rs. 1 crore, as per Circular No. 17/2019 and its clarification. The appellant (revenue) argued that in accordance with Circular No. 17/2019 and the subsequent clarification, which stipulate a threshold for filing appeals based on tax effect, the present appeals, having a tax effect below Rs. 1 crore, should be allowed to be withdrawn. The appellant sought permission to withdraw the appeals on this basis. The respondent (assessee) is not recorded as having made any arguments in this excerpt.

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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