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

ITA/79/2017HC RajasthanRJHC01024500201708 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. The reasoning was based on Circular No. 17/2019 issued by the Central Board of Direct Taxes, which, along with its clarification, stipulated conditions for withdrawal of appeals by the Revenue based on the tax effect. Since the tax effect in these appeals was less than Rs. 1 crore, the Revenue sought to withdraw them. The Tribunal acceded to this request. Consequently, the appeals were dismissed as withdrawn. 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 Revenue) against M/s Shubhlaxmi Buildcon Pvt. Ltd. (the assessee). The appeals were connected and concerned assessment years not specified in the judgment. The appeals challenged orders or actions passed by an authority, which are not detailed. The tax effect involved in the appeals was stated to be less than Rs. 1 crore. The procedural history involves the issuance of Circular No. 17/2019 by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, dated 08.08.2019, and a subsequent clarification dated 20.08.2019.

What were the issues?

The Tribunal had to decide whether to grant permission to the appellant (Revenue) to withdraw the appeals. The appellant, through its learned counsel, sought permission to withdraw the appeals in view of Circular No. 17/2019 and the clarification dated 20.08.2019, stating that the tax effect involved was less than Rs. 1 crore. The respondent (assessee) did not record any arguments. The primary issue was the application of the aforementioned circular and clarification to the present 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, (Uploaded on 08/11/2019 at 05:23:01 PM) (Downloaded on 28/10/2026 at 12:04:56 AM) (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/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 08/11/2019 at 05:23:01 PM) (Downloaded on 28/10/2026 at 12:04:56 AM)

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