PR COMMISSIONER OF INCOME TAX-2 vs. HYDERABAD RACE CLUB

ITTA/41/2018HC TelanganaHBHC01077180201701 August 2023Author: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court permitted the revenue to withdraw the present appeal. The reasoning was based on the submission by the revenue that the amount of income tax involved was less than ₹ 1 crore, falling below the minimum limit prescribed for filing or pursuing appeals in the High Court as per Circular No. 17/2019. The Court noted that the appeal was dismissed as withdrawn. However, the questions of law raised in the appeal were expressly kept open. No specific finding was made on the merits of the ITAT's order.

What were the facts?

The Principal Commissioner of Income Tax, Asansol (the revenue) filed an appeal before the High Court at Calcutta against an order dated May 12, 2017, passed by the Income Tax Appellate Tribunal (ITAT), 'C' Bench, Kolkata. The appeal pertained to assessment years 2009-10 and 2010-11 and concerned M/s. Arsh Iron & Steel Limited (the assessee). The revenue sought to withdraw the appeal, stating that the amount of income tax involved was less than ₹ 1 crore, which was below the minimum limit prescribed for filing or pursuing appeals in the High Court as per Circular No. 17/2019 dated August 8, 2019, issued by the Central Board of Direct Taxes.

What were the issues?

1. Whether the revenue is permitted to withdraw the present appeal in light of Circular No. 17/2019, which sets a monetary limit for appeals to the High Court. (Question of procedure/law) The revenue contended that the income tax involved in the appeal was below the prescribed monetary limit for filing appeals in the High Court, as stipulated by Circular No. 17/2019. Therefore, they requested permission to withdraw the appeal. The judgment does not record any specific arguments from the assessee regarding the withdrawal.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

Serial No. OD - 16 HIGH COURT AT CALCUTTA (ORIGINAL SIDE) ITAT/41/2018 IA NO:GA/1/2018 (OLD NO: GA/530/2018) GA/2/2018 (OLD NO: GA/531/2018) (Through Video Conferencing) PRINCIPAL COMMISSIONER OF INCOME TAX, ASANSOL ….Appellant(s) Through: Mr. Sanjay Kumar, CIT (Judicial) v/s M/s. ARSH IRON & STEEL LIMITED . ….Respondent(s) Through: Ms. Radhika Misra, Advocate Coram : HON’BLE MR. JUSTICE RAJESH BINDAL, JUDGE HON’BLE MR. JUSTICE ANIRUDDHA ROY, JUDGE

O R D E R

The revenue has filed the present appeal against the order dated May 12, 2017 passed by the Income Tax Appellate Tribunal “C” Bench Kolkata in I.T.A. No. 206-207/Kol/2014 for the assessment years 2009-10 and 2010-11. 2. Learned counsel for the appellant submits that the amount of income tax involved in the present appeal is less than ₹ 1 crore. The same being below the minimum limit prescribed for filing or pursuing of appeals in the High Court vide Circular No.17/2019 F.No.279/Misc.142/2007- ITJ(Pt.) issued by the Government of India, Ministry of Finance, Department

2 of Revenue, Central Board of Direct Taxes, Judicial Section dated August 8, 2019, the appellant may be permitted to withdraw the present appeal.

In view of the above facts, the present appeal is dismissed as withdrawn, however, keeping open the questions of law raised therein. KOLKATA 26.03.2021 akg/skumar (ANIRUDDHA ROY) JUDGE (RAJESH BINDAL) JUDGE Bench ID - 174068

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