THE PR. CIT.2 ,KOLHAPUR vs. JAMIR CHHOTE VYAPARI SAHAKARI PAT SANSTHA LTD.

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ITXA/2578/2018HC BombayHCBM07059932201817 October 20261 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the appeal to be withdrawn. The reasoning provided is that the appellant's counsel sought to withdraw the appeal in view of CBDT Circular No. 09/2024, dated 17th September 2024. The appeal was accordingly allowed to be withdrawn and stands disposed of as such. The Tribunal also directed that the refund of court fees, if any, be allowed as per the rules. No specific issue was decided on merits, as the appeal was withdrawn. Therefore, no ratio decidendi for future cases on the substantive issues of the appeal can be extracted. The operative direction is the withdrawal of the appeal and refund of court fees.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-2, Kolhapur (Appellant) against Jamir Chhote Vyapari Sahakari Pat Sanstha Ltd. (Respondent). The assessment year(s) are not specified in the provided text. The appeal challenges an order or action from an unspecified authority. The amount in dispute is not stated. The procedural history is that the appeal was called out for hearing, and the appellant's counsel sought to withdraw it.

What were the issues?

1. Whether the appeal can be withdrawn by the appellant. (Question of law) Assessee's contention: The assessee (represented by its counsel) sought to withdraw the appeal. The reason cited for withdrawal was CBDT Circular No. 09/2024, dated 17th September 2024. Revenue's contention: The judgment does not record any specific contention from the revenue's side regarding the withdrawal, other than the appellant's counsel seeking permission to withdraw.

AI-generated summary — verify with the full judgment below

5-ITXA-2578-2018 (C).doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR CIVIL APPELLATE JURISDICTION INCOME TAX APPEAL(IT) NO. 2578 OF 2018 The Pr. Commissioner of Income Tax-2 ,Kolhapur ...Appellant V/s. Jamir Chhote Vyapari Sahakari Pat Sanstha Ltd. ...Respondent ... Ms. Smita Thakur, Advocate for the Appellant. ... CORAM : ABHAY AHUJA & NEERAJ P. DHOTE, JJ. DATE : 17th October, 2026 P.C. : 1. When the matter is called out, Ms. Thakur, learned Counsel appearing for the Appellant, seeks to withdraw the appeal in view of CBDT Circular No. 09/2024, dated 17th September 2024. 2. The appeal is accordingly allowed to be withdrawn and stands disposed of as such. 3. Refund of Court fees, if any, is allowed as per the rules. (NEERAJ P. DHOTE, J.) (ABHAY AHUJA, J.) Mandar M. 1/1

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