PR. COMMISSIONER OF INCOME TAX, UDAIPUR vs. M/S SHUBHLAXMI BUILDCON PVT. LTD.

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ITA/63/2018HC RajasthanRJHC01016886201708 November 2019Bench: SANGEET LODHA,VINIT KUMAR MATHUR2 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 Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, and its clarification dated 20.08.2019. The circular provides guidelines for withdrawal of appeals based on the tax effect. As the tax effect in the present appeals was less than Rs. 1 crore, the appellant sought withdrawal. The Tribunal acceded to this request. No specific findings on the merits of the original assessment or the grounds of appeal were made, as the appeals were disposed of on a procedural basis.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax, Udaipur (the appellant/revenue) against M/s Shubhlaxmi Buildcon Pvt. Ltd. (the respondent/assessee). The appeals were connected and related to assessment years not specified in the judgment. The core of the matter was the tax effect involved in the appeals. The judgment records that the tax effect 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 Whether the appeals should be permitted to be withdrawn by the appellant (revenue) in light of the CBDT Circular No. 17/2019 dated 08.08.2019 and subsequent clarification dated 20.08.2019, which sets a monetary limit for filing appeals. Contentions: Assessee: No specific contentions are recorded for the assessee in the provided text. Revenue: The appellant (revenue) sought permission to withdraw the appeals, citing the tax effect being less than Rs. 1 crore, which falls under the purview of the aforementioned CBDT circular for withdrawal of appeals.

AI-generated summary — verify with the full judgment below

HIGH COURT of JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 63/2018 Pr. Commissioner of Income Tax, Udaipur. ----Appellant Versus M/s Shubhlaxmi Buildcon Pvt. Ltd., 169, O-Road, Bhopalpura, Udaipur. ----Respondent Connected With D.B. Income Tax Appeal No. 79/2017 Pr. Commissioner of Income Tax, Udaipur. ----Appellant Versus M/s Shubhlaxmi Buildcon Pvt. Ltd., 169, O-Road, Bhopalpura, Udaipur. ----Respondent D.B. Income Tax Appeal No. 80/2017 Pr. Commissioner of Income Tax, Udaipur. ----Appellant Versus M/s Shubhlaxmi Buildcon Pvt. Ltd., 169, O-Road, Bhopalpura, Udaipur. ----Respondent For Appellant(s) : Mr. K.K. Bissa. For Respondent(s) : Mr. Anjay Kothari. HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 08/11/2019 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,

(2 of 2) [ITA-63/2018] 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 appeals. Permission is granted. The appeals are dismissed as withdrawn. (VINIT KUMAR MATHUR),J (SANGEET LODHA),J 99 to 101 -DJ/-

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