PR. COMMISSIONER OF INCOME TAX, UDAIPUR vs. M/S PRABHAV HOTELS AND MOTELS PVT. LTD.

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ITA/60/2017HC RajasthanRJHC01039509201727 August 2019Bench: SANGEET LODHA,P.K. LOHRA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the appellant, Pr. Commissioner of Income Tax, Udaipur, to withdraw the appeal. This decision was made in accordance with Circular No.17/2019 and its clarification, which stipulate conditions for filing appeals based on the tax effect. The Court noted that the tax effect involved in the present appeal was less than Rs.1 crore, which justified the withdrawal request. Consequently, the appeal was dismissed as withdrawn. No specific findings on the merits of the original dispute were made, as the appeal was disposed of on procedural grounds.

What were the facts?

The appellant, Pr. Commissioner of Income Tax, Udaipur, filed an appeal before the High Court of Judicature for Rajasthan at Jodhpur against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s Prabhav Hotels & Motels Pvt. Ltd. The appeal was filed for an assessment year not specified in the judgment. The procedural history leading to this appeal is not detailed, but the current stage involves the appellant seeking to withdraw the appeal.

What were the issues?

1. Whether the appeal should be permitted to be withdrawn by the appellant. This issue arises from the appellant's request to withdraw the appeal based on a CBDT Circular. The appellant, represented by learned counsel, sought permission to withdraw the appeal. The respondent's contentions are not recorded in the judgment. The 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, and a subsequent clarification dated 20.08.2019, are the basis for the withdrawal request, citing a tax effect below 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. 60/2017 Pr. Commissioner of Income Tax, Udaipur. ----Appellant Versus M/s Prabhav Hotels & Motels Pvt. Ltd., Plot No. 10, Near Maa Gayatri Hospital, Near Pratpa Nagar, Transport Road, Udaipur. ----Respondent For Appellant(s) : Mr. K.K. Bissa with Mr. G.S. Chouhan and Mr. H.G. Chanda. For Respondent(s) : Mr. Anjay 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 188-DJ/-

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