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

ITA/60/2015HC Rajasthan27 August 2019Bench: SANGEET LODHA, P.K. LOHRA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the permission sought by the appellant to withdraw the appeal. The reasoning for this decision was solely based on the Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which stipulated a monetary limit for filing appeals. As the tax effect in this appeal was below the prescribed limit, the appellant was permitted to withdraw. Consequently, the appeal was dismissed as withdrawn. No substantive issues were decided on merits, and therefore, no ratio decidendi for future cases on the merits of the original dispute can be extracted. The operative direction was to dismiss the appeal as withdrawn.

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 2008-09. The appeal challenged an order or action passed by an authority, though the specific authority and the nature of the order are not detailed in the provided text. The amount in dispute is also not explicitly stated. The procedural history leading to this appeal is not elaborated upon, beyond the fact that an appeal was filed before the High Court.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The sole point before the Tribunal was whether to grant permission to the appellant to withdraw the appeal. The appellant, represented by learned counsel, sought permission to withdraw the appeal based on Circular No. 17/2019 dated 08.08.2019 and a subsequent clarification dated 20.08.2019, stating that the tax effect involved in the appeal was less than Rs. 1 crore. The respondent's contentions are not recorded, as the appeal was withdrawn before any arguments on merits could be presented.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 60/2015 Principal Commissioner of Income Tax (Central), Jaipur ----Appellant Versus M/s Ayushi Builders & Developers, Jodhpur (A.Y. 2008-09), 101, Babu Rajendra Marg, Masuria, Jodhpur, ----Respondent For Appellant(s) For Respondent(s) : : Mr. K.K. Bissa, Mr. H.G. Chanda, Mr. G.S. Chouhan. 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 164-a.asopa/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 30/08/2019 at 02:17:35 PM) (Downloaded on 28/10/2026 at 12:51:19 AM)

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