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

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ITA/80/2017HC RajasthanRJHC01039486201708 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, which sets monetary limits for filing appeals. The Revenue represented that the tax effect in these appeals was below the threshold of Rs. 1 crore. Consequently, the Tribunal did not delve into the merits of the case. The operative direction was to dismiss the appeals as withdrawn. No issues were expressly left undecided, as the appeals were withdrawn before any decision on the merits.

What were the facts?

The appeals were filed by the Pr. Commissioner of Income Tax, Udaipur (the Revenue) against M/s Shubhlaxmi Buildcon Pvt. Ltd. (the Assessee). The appeals were connected and related to assessment years not specified in the judgment. The procedural history indicates that the Revenue filed these appeals challenging certain orders or actions. The present judgment is dated November 8, 2019.

What were the issues?

The Tribunal was not required to decide any substantive issues on merits. The sole matter before the Tribunal was the Revenue's request to withdraw the appeals. The Revenue sought permission to withdraw the appeals based on Circular No. 17/2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, dated August 8, 2019, as clarified on August 20, 2019. This circular pertains to the monetary limits for filing appeals. The Revenue contended that the tax effect involved in the present appeals was less than Rs. 1 crore, which is below the threshold stipulated in the said circular for filing appeals. The Assessee's contentions are not recorded as the matter was disposed of on the Revenue's request.

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 05:23:22 PM) (Downloaded on 28/10/2026 at 12:04:58 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 05:23:22 PM) (Downloaded on 28/10/2026 at 12:04:58 AM)

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