C.I.T.CENTRAL,JAIPUR vs. PRADEEP LUNAWAT

ITA/85/2011HC RajasthanRJHC01042489200908 November 2019Bench: SANGEET LODHA,VINIT KUMAR MATHUR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the appellant (Revenue) to withdraw the appeals. The decision was based on the tax effect being less than Rs.1 crore, as per Circular No. 17/2019 and its subsequent clarification. The Court noted that the learned counsel for the appellant sought permission to withdraw the appeals in view of the aforementioned circular and clarification. The operative direction was that the appeals are dismissed as withdrawn. No specific findings on the merits of the original assessment or the grounds of appeal were made, as the appeals were withdrawn before any such adjudication.

What were the facts?

The appeals were filed by the Commissioner of Income Tax-Central, Jaipur (the Revenue) against the respondent, Pradeep Lunawat, Proprietor of M/s Mahaveer Trading Company. The appeals were connected and pertain to assessment year(s) not explicitly stated in the provided text. The core of the matter involved tax effect below a certain threshold. The procedural history is that the Revenue filed these appeals before the High Court. On November 8, 2019, the Revenue sought permission to withdraw the appeals.

What were the issues?

1. Whether the appeals filed by the Revenue should be permitted to be withdrawn based on the tax effect involved and the circular issued by the Ministry of Finance. (Question of law) Contentions: Assessee: No specific contentions are recorded for the assessee in the provided text. Revenue: The Revenue, through learned counsel, sought permission to withdraw the appeals, citing 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 clarification dated 20.08.2019. The reason for withdrawal was that the tax effect involved in the present appeals was less than 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. 14/2011 The Commissioner of Income Tax-Central Jaipur ----Appellant Versus Pradeep Lunawat, Prop. M/s Mahaveer Trading Company, E-263, MIA, Madri, Udaipur. ----Respondent Connected With D.B. Income Tax Appeal No. 15/2011 The Commissioner of Income Tax-Central Jaipur ----Appellant Versus Pradeep Lunawat, Prop. M/s Mahaveer Trading Company, E-263, MIA, Madri, Udaipur. ----Respondent D.B. Income Tax Appeal No. 85/2011 The Commissioner of Income Tax (Central) Jaipur, Central Revenue Building, Statue Circle, Jaipur. ----Appellant Versus Pradeep Lunawat Proprietor M/s Mahaveer Trading Company, E- 263, MIA, Madri, 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,

(2 of 2) [ITA-14/2011] 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 appeals. Permission is granted. The appeals are dismissed as withdrawn. (VINIT KUMAR MATHUR),J (SANGEET LODHA),J 93 to 95-DJ/-

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