RAMESHWAR PRASAD GURJAR (A.Y. 2015-16) S/O SHRI PRABHAT vs. INCOME TAX OFFICER

CW/8739/2023HC RajasthanRJHC02043006202302 June 2023Author: AUGUSTINE GEORGE MASIH,MANINDRA MOHAN SHRIVASTAVA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court permitted the petitioner to withdraw the writ petition. The court noted the petitioner's prayer to approach the Appellate Authority and the statement that an application for waiver of pre-deposit due to hardship had been moved. The court directed that if such an application is moved before the Appellate Authority, it shall be considered, and appropriate orders will be passed in accordance with the law. No decision was made on the merits of the case.

What were the facts?

The petitioner, Rameshwar Prasad Gurjar, filed a writ petition before the High Court of Judicature for Rajasthan, Bench at Jaipur, challenging an order or action related to Assessment Year 2015-16. The respondents are the Income Tax Officer, National Faceless Assessment Centre, and the Income Tax Officer, Ward 7(2), Jaipur. The petitioner sought to withdraw the writ petition to approach the Appellate Authority and had also filed an application for waiver of pre-deposit due to hardship.

What were the issues?

1. Whether the petitioner should be permitted to withdraw the writ petition to approach the Appellate Authority? (Question of procedure) Assessee's Contention: The petitioner's counsel argued that they wished to withdraw the writ petition to pursue remedies before the Appellate Authority. They also highlighted that an application for waiver of pre-deposit had been moved, citing hardship. Revenue's Contention: The judgment does not record any specific arguments or contentions from the revenue's side regarding the withdrawal of the petition.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2023:RJ-JP:12898-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8739/2023 Rameshwar Prasad Gurjar (A.Y. 2015-16) S/o Shri Prabhat, Aged About 55 Years, Resident of 91, Ravato Ki Labhya, Mewal, Amer, Jaipur-303104. ----Petitioner Versus 1. Income Tax Officer, National Faceless Assessment Centre, Income Tax Department, Ministry Of Finance, Inside Jawaharlal Nehru Stadium, New Delhi-110003. 2. Income Tax Officer, Ward 7(2), Sidhnath Bhawan, Jyoti Nagar Scheme, Behind Vidhan Sabha, Lal Kothi, Jaipur - 302015. ----Respondents For Petitioner(s) : Mr. Vedant Agrawal with Mr. Akshay Bhardwaj For Respondent(s) : Mr. Sandeep Pathak with Ms. Jaya P. Pathak HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA

Order 02/06/2023

Learned counsel for the petitioner after arguing for some time prays for withdrawal of the writ petition to approach the Appellate Authority. He further states that he moved an application for waiver of the pre-deposit by highlighting the aspect of hardship.

In the light of the above, the prayer made by learned counsel for the petitioner is accepted.

The writ petition is permitted to be withdrawn with liberty, as prayed for.

[2023:RJ-JP:12898-DB] (2 of 2) [CW-8739/2023]

In case an application, as has been stated by learned counsel for the petitioner, is moved, the same shall be considered by the Appellate Authority and appropriate orders be passed in accordance with law. (MANINDRA MOHAN SHRIVASTAVA),J (AUGUSTINE GEORGE MASIH),CJ KAMLESH KUMAR/Mohita -25

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