PR. COMMISSIONER OF INCOME TAX, UDAIPUR vs. AKASH JAIN

ITA/98/2017HC RajasthanRJHC01041455201727 August 2019Bench: SANGEET LODHA,P.K. LOHRA2 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 and a subsequent clarification dated 20.08.2019, which indicated that appeals with a tax effect below Rs. 1 crore should be withdrawn. The Tribunal accepted the appellant's submission that the tax effect in these appeals was below the prescribed limit. The ratio decidendi is that appeals filed by the Revenue, where the tax effect is below the threshold stipulated in CBDT circulars for maintaining appeals, should be permitted to be withdrawn. The operative direction was that the appeals are dismissed as withdrawn.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax, Udaipur (the Revenue) against Shri Akash Jain (the assessee). The specific assessment years are not mentioned in the judgment. The appeals challenge an order or action, the nature of which is not detailed. The procedural history indicates that the appeals were before the High Court of Judicature for Rajasthan at Jodhpur. The Revenue sought permission to withdraw the appeals.

What were the issues?

The Tribunal had to decide whether to grant permission to the appellant (Revenue) to withdraw the appeals. The Revenue's contention for withdrawal was based on 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, which stipulated a monetary limit for filing appeals. The Revenue argued that the tax effect involved in the present appeals was less than Rs. 1 crore, thus falling under the purview of the said circular. The judgment does not record any arguments from the respondent (assessee).

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 107/2017 Pr. Commissioner of Income Tax, Udaipur. ----Appellant Versus Shri Akash Jain, 169, O-Road, Bhopalpura, Udaipur. ----Respondent Connected With D.B. Income Tax Appeal No. 98/2017 Pr. Commissioner of Income Tax, Udaipur. ----Appellant Versus Shri Akash Jain, 169, O-Road, Bhopalpura, Udaipur. ----Respondent For Appellant(s) : Mr. K.K. Bissa with Mr. G.S. Chouhan and Mr. H.G. Chanda. 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 appeals.

(2 of 2) [ITA-107/2017] Permission is granted. The appeals are dismissed as withdrawn. (P.K. LOHRA),J (SANGEET LODHA),J 194 & 195-DJ/-

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