SHRI KRISHNA KUMAR DHOOT vs. INCOME TAX .AT.,JODHAPUR and ORS.

CW/4515/2010HC RajasthanRJHC01020470201022 July 20162 pages

AI SummaryRemanded

What did the High Court hold?

The High Court did not enter into the merits of the case. Based on the categorical stand of the Revenue that in view of CBDT Circular No. 21/15, the appeal pending before the ITAT, involving a tax effect of less than Rs. 10,00,000, was to be withdrawn, the court directed the Revenue to withdraw the appeal preferred against the assessee pending before the ITAT. The writ petition was disposed of accordingly. The specific finding on the applicability of Circular No. 5/2008 was not addressed as the matter was resolved by the subsequent circular and the Revenue's decision to withdraw.

What were the facts?

The petitioner, Shri Krishna Kumar Dhoot, filed a writ petition challenging an order dated April 22, 2010, passed by the Income Tax Appellate Tribunal (ITAT), Jodhpur Bench. The ITAT had rejected the assessee's preliminary objection that the Revenue's appeal should be dismissed due to a tax effect of Rs. 1,97,360, which was below the threshold stipulated in Board's Circular No. 5/2008. The Revenue, represented by counsel, informed the court that in light of CBDT Circular No. 21/15 dated December 10, 2015, appeals with a tax effect less than Rs. 10,00,000 are to be withdrawn. Consequently, the Revenue stated its intention to withdraw the appeal pending before the ITAT.

What were the issues?

1. Whether the Revenue's appeal before the ITAT, involving a tax effect of Rs. 1,97,360, was liable to be dismissed in limine in view of Board's Circular No. 5/2008. (Question of law and fact, concerning the applicability of the circular). Assessee's Contention: The assessee argued that the Revenue's appeal should be dismissed as the tax effect was below the threshold specified in Board's Circular No. 5/2008. Revenue's Contention: The Revenue submitted that in view of CBDT Circular No. 21/15, appeals with a tax effect less than Rs. 10,00,000 are to be withdrawn, and therefore, nothing survives for consideration in the present writ petition.

AI-generated summary — verify with the full judgment below

1 SHRI KRISHNA KUMAR DHOOT VS. INCOME TAX APPELLATE TRIBUNAL, JODHPUR & ORS. (S.B.CIVIL WRIT PETITION NO.4515/10) Dated: 22.7.16. HON'BLE MR.JUSTICE SANGEET LODHA Mr.Laxmi Mal Lodha, for the petitioner. Mr.Sunil Bhandari, for the respondents. 1. This petition is directed against the order dated 22.4.10 passed by the Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, Jodhpur in ITA No.500/JU/2009, rejecting a preliminary objection raised by the petitioner assessee that the tax effect involved in the appeal being Rs.1,97,360/- only, the appeal preferred by the Revenue is required to be dismissed in limine in view of Board's Circular No.5/2008 dated 15.5.08. 2. Mr.Sunil Bhandari, learned counsel appearing for the Revenue submits that in view of circular No.21/15 dated 10.12.15 issued by the Central Board Direct Taxes, Department of Revenue, Government of India, the appeal preferred against the petitioner herein, pending before the ITAT, involving tax effect less than Rs.10,00,000/- is bound to be withdrawn by the Revenue and therefore, nothing survives for consideration of this court in the present writ petition. 3. In view of the categorical stand of the Revenue as

2 aforesaid, this court is not inclined to enter into merits of the case. The Revenue shall withdraw the appeal preferred against the assessee pending before the ITAT. 4. The writ petition stands disposed of accordingly. (SANGEET LODHA),J.

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