DINESH KUMAR MITTAL vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/103/2018HC RajasthanRJHC02036856201801 July 2020Author: INDRAJIT MAHANTY,PRAKASH GUPTA3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the permission sought by the appellants to withdraw their income tax appeals. The court's decision was based on the appellants' request to seek appropriate remedies under the Direct Tax Vivad Se Vishwas Act, 2020. The court allowed the applications for withdrawal and consequently dismissed the income tax appeals as withdrawn. The liberty to seek remedies under the aforementioned Act was also granted to the appellants. The reasoning is that the appellants explicitly wished to pursue a different statutory remedy, and the court acceded to this request. No specific findings on the merits of the original appeals were made, as they were withdrawn.

What were the facts?

These are six connected Income Tax Appeals (Nos. 100/2018 to 105/2018) filed before the High Court of Judicature for Rajasthan, Bench at Jaipur. The appellants are Mahesh Kumar Jain, Prakash Chand Jain, Suresh Chand Mittal, Dinesh Kumar Mittal, Alka Jain, and Puneet Jain. The respondent is the Assistant Commissioner of Income Tax, Central Circle, Ajmer. The appeals were filed against orders or actions of the revenue, though the specific assessment years and the nature of the orders under challenge are not detailed in this excerpt. The procedural history that matters is the filing of applications (Nos. 1/2020, 2/2020, and 3/2020) by the appellants seeking permission to withdraw the present appeals.

What were the issues?

The primary issue before the High Court was whether to grant permission to the appellants to withdraw their income tax appeals. The appellants sought this permission with the liberty to pursue remedies under the Direct Tax Vivad Se Vishwas Act, 2020. The court had to decide whether to allow this withdrawal and grant the requested liberty. The appellants' contention was that they wished to avail the benefits of the Direct Tax Vivad Se Vishwas Act, 2020, which was a new scheme introduced for dispute resolution. The revenue's position or arguments are not recorded in the provided judgment excerpt.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 100/2018 Mahesh Kumar Jain, Having His Address At R.d. Mittal Hospital City Road, Madanganj, Kishangarh, Ajmer Rajasthan ----Appellant Versus Assistant Commissioner Of Income Tax, Central Circle, Ajmer Having Its Address At, New Central Revenue Building Jaipur, Road, Civil Lines, Ajmer Rajasthan ----Respondent Connected With D.B. Income Tax Appeal No. 101/2018 Prakash Chand Jain, Having His Address At Near Balaji Temple, Jaipur Road Madan Ganj Kishangarh, Ajmer, Rajasthan. ----Appellant Versus Assistant Commissioner Of Income Tax, Central Circle, Ajmer Having Its Address At New Central Revenue Building, Jaipur Road, Civil Lines, Ajmer, Rajasthan. ----Respondent D.B. Income Tax Appeal No. 102/2018 Suresh Chand Mittal Having His Address At Mittal Traders, Near Balaji Temple, Madanganj, Kishangarh, Ajmer Rajasthan ----Appellant Versus Assistant Commissioner Of Income Tax, Central Circle, Ajmer Having Its Address At New Central Revenue Building Jaipur Road, Civil Lines, Ajmer Rajasthan ----Respondent D.B. Income Tax Appeal No. 103/2018 Dinesh Kumar Mittal, Having Its Addressat Vinayak Nagar, Jaipur Road, Madanganj, Kishangarh, Ajmer Rajashan ----Appellant Versus Assistant Commissioner Of Income Tax, Central Circle, Ajmer (2 of 3) [ITA-100/2018] Having Its Address At New Central Revenue Building, Jaipur Road, Civil Lines, Ajmer Rajasthan ----Respondent D.B. Income Tax Appeal No. 104/2018 Alka Jain, Having Her Address At Near Balaji Temple, Madanganj, Kishangarh, Ajmer, Rajasthan. ----Appellant Versus Assistant Commissioner Of Income Tax, Central Circle, Ajmer Having Its Address At New Central Revenue Building, Jaipur Road, Civil Lines, Ajmer, Rajasthan. ----Respondent D.B. Income Tax Appeal No. 105/2018 Puneet Jain, Having His Address At Near Balaji Temple, Jaipur Road Madan Ganj Kishangarh, Ajmer, Rajasthan. ----Appellant Versus Assistant Commissioner Of Income Tax, Central Circle, Ajmer Having Its Address At New Central Revenue Building, Jaipur Road, Civil Lines, Ajmer, Rajasthan. ----Respondent For Appellant(s) : Mr. Siddharth Ranka For Respondent(s) : Mr. Anil Mehta, AAG assisted by Ms. Archana HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE PRAKASH GUPTA

Order 01/07/2020 Applications No.1/2020, 2/2020 and 3/2020 filed in I.T.Appeals No.100/2018, 101/2018, 102/2018, 103/2018, 104/2018 and 105/2018. Learned counsel for the appellants seeks permission to withdraw the present income tax appeals with liberty to seek

(3 of 3) [ITA-100/2018] appropriate remedy under the scheme Direct Tax Vivad Se Vishwas Act, 2020. Permission, as sought for, is granted. The applications for withdrawal of income tax appeals are allowed and the income tax appeals are dismissed as withdrawn with liberty as sought for. (PRAKASH GUPTA),J (INDRAJIT MAHANTY),CJ BMG/Mohit /35-40

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