C I T JAIPUR vs. BHAGWAN DAS THAWARANI

ITA/97/2012HC RajasthanRJHC02067848201225 September 2024Author: AVNEESH JHINGAN,ASHUTOSH KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (High Court) granted permission to the appellant (Revenue) to withdraw the appeals. The reasoning was based on the CBDT Circular dated 17.09.2024, which allows withdrawal of appeals where the tax effect is below Rupees Two Crores. Consequently, the appeals were dismissed as withdrawn. The formulated substantial question of law was expressly kept open, meaning it was not decided on merits.

What were the facts?

The appeals were filed by the Commissioner of Income Tax, Jaipur, against orders concerning Shri Bhagwan Das Thawrani (deceased), represented by his legal heirs. The appeals were filed for assessment years not explicitly stated in the provided text. The matter reached the High Court of Judicature for Rajasthan, Bench at Jaipur, as D.B. Income Tax Appeal No. 579/2011 and D.B. Income Tax Appeal No. 97/2012. The tax effect in these appeals was stated to be below Rupees Two Crores.

What were the issues?

1. Whether the appeals should be permitted to be withdrawn by the appellant (Revenue) in light of CBDT Circular dated 17.09.2024, considering the tax effect is below Rupees Two Crores. Contentions: Assessee: No arguments recorded for the assessee in the provided text. Revenue: The learned counsel for the appellant (Revenue) sought permission to withdraw the appeals, citing the CBDT Circular dated 17.09.2024, as the tax effect in the appeals was below Rupees Two Crores.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:40964-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 579/2011 Commissioner Of Income Tax, Jaipur. ----Appellant Versus Shri Bhagwan Das Thawrani, Prop. M/s Raj Kumar Vishan Das, Tripolia Bazar, Jaipur ----Respondent-Non-applicant 1/1/1 Shri Rajesh Thawrani son of Late Shri Bhagwan Das Thawrani, resident of J-72, Ashok Chowk, Adarsh Nagar, Jaipur. 1/1/2 Shri Prakash Thawrani son of Late Shri Bhagwan Das Thawrani, resident of N-74, Rubi Land, Adinath Nagar, Opp. World Trade Park, J.L.N. Marg, Jaipur. 1/1/3 Smt. Vimita Balani, Married daughter of Late Shri Bhagwan Das Thawrani, (W/o Shri Anil Balani) resident of Morumal Mansion 502, 10th Road, Khar, Mumbai. 1/1/4 Smt. Sonia Savlani, Married daughter of Late Shri Bhagwan Das Thawrani, (W/o Shri Dilip Kumar) resident of Savlani Estate No.4, Ghor Dod Road, Surat. ---Respondents-Non-applicants Connected With D.B. Income Tax Appeal No. 97/2012 Commissioner of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj.) ----Appellant Versus Shri Bhagwan Das Thawrani, Prop. M/s Raj Kumar Vishan Das, Tripolia Bazar, Jaipur. ----Respondent/Assessee For Appellant(s) : Mr. Anuroop Singhi Mr. N.S. Bhati For Respondent(s) :

[2024:RJ-JP:40964-DB] (2 of 2) [ITA-579/2011] HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 25/09/2024

The tax effect in appeals is below Rupees Two Crores, in view of the circular of Central Board of Direct Taxes dated 17.09.2024, learned counsel for appellant seeks permission to withdraw the appeals.

The appeals are dismissed as withdrawn.

The formulated substantial question of law is kept open. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Simple Kumawat /09-10

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