PUNEET JAIN vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/105/2018HC RajasthanRJHC02002394201801 July 2020Bench: 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 the present income tax appeals. The court allowed the applications for withdrawal and consequently dismissed the income tax appeals as withdrawn. The appellants were granted liberty to pursue appropriate remedies under the Direct Tax Vivad Se Vishwas Act, 2020. The court did not decide on the merits of the original appeals, as they were withdrawn by the appellants. The ratio of this decision is that courts will permit withdrawal of appeals when sought by the appellant, especially when liberty is granted to pursue alternative remedies under a specific scheme like the Vivad Se Vishwas Act.

What were the facts?

These are six connected Income Tax Appeals filed by Mahesh Kumar Jain, Prakash Chand Jain, Suresh Chand Mittal, Dinesh Kumar Mittal, Alka Jain, and Puneet Jain (collectively referred to as appellants) against the Assistant Commissioner of Income Tax, Central Circle, Ajmer (respondent). The appeals were filed against orders or actions of the respondent, though the specific assessment years and the nature of the orders under challenge are not detailed in this excerpt. The procedural history involves the filing of applications by the appellants seeking permission to withdraw the present income tax appeals.

What were the issues?

1. Whether the appellants are permitted to withdraw the present income tax appeals? (Question of procedure) Assessee's Contention: The appellants, through their learned counsel, sought permission to withdraw the present income tax appeals. They also requested liberty to seek appropriate remedies under the Direct Tax Vivad Se Vishwas Act, 2020. The judgment does not record any specific arguments from the revenue's side regarding the withdrawal of the appeals, but rather notes the permission granted by the court. Revenue's Contention: Not recorded in the judgment excerpt.

AI-generated summary — verify with the full judgment below

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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