ANIL KUMAR BOONLIA vs. INCOME TAX OFFICER, WARD-1, BHILWARA

ITA/76/2016HC Rajasthan2026:RJ-JD:40151-DB17 August 2026Author: PUSHPENDRA SINGH BHATI, PRAVEER BHATNAGAR2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the instant appeals have become infructuous. This decision was based solely on the submission made by the learned counsel for the petitioner. Consequently, the Court ordered that the appeals be dismissed as having become infructuous. All pending applications associated with these appeals were also disposed of. The reasoning is that if the counsel for the appellant states the appeals are infructuous, the court accepts this and proceeds to dismiss them without delving into the merits of the original dispute. No specific IT Act sections were discussed in relation to the merits of the case, as the appeals were dismissed on a procedural ground.

What were the facts?

The judgment concerns multiple Income Tax Appeals filed before the High Court of Judicature for Rajasthan at Jodhpur. The appellants are various entities and individuals, including M/s Fabricare Organics India P Ltd., Shri Anil Kumar Boonlia HUF, Shri Gajendra Kumar Jain, Smt. Munni Ajmera, Ravi Naredi HUF, and Shri Anil Kumar Boonlia. The respondent in all cases is the Income Tax Officer of various wards in Bhilwara. The appeals were filed against orders passed by the Income Tax Appellate Tribunal (ITAT), though the specific assessment years and the nature of the ITAT orders are not detailed in this excerpt. The procedural history is limited to the filing of these appeals before the High Court.

What were the issues?

The primary issue before the High Court was whether the instant appeals had become infructuous. The learned counsel for the petitioner (appellant) submitted that the appeals have indeed become infructuous. The judgment does not record any specific arguments from the respondent (Revenue) on this point. The question of law, therefore, is whether the appeals should be dismissed on the ground of becoming infructuous, based on the submission of the appellant's counsel.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

[2026:RJ-JD:40151-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 77/2016 CNR: RJHC010206322016 | URN: ITA / 380U / 2016 M/s Fabricare Organics India P Ltd., C-25, Kashi Puri, Bhilwara ----Appellant Versus Income Tax Officer, Ward -1, Bhilwara ----Respondent Connected With D.B. Income Tax Appeal No. 76/2016 CNR: RJHC010342222016 | URN: ITA / 376U / 2016 Shri Anil Kumar Boonlia Huf, 1-C, -12, R.c. Vyas Colony, Bhilwara ----Appellant Versus Income Tax Officer, Ward -1, Bhilwara ----Respondent D.B. Income Tax Appeal No. 79/2016 CNR: RJHC010364992016 | URN: ITA / 382U / 2016 Shri Gajendra Kumar Jain, Bhadada Bagh, Bhopalganj, Bhilwara ----Appellant Versus Income Tax Officer, Ward -1, Bhilwara ----Respondent D.B. Income Tax Appeal No. 80/2016 CNR: RJHC010365032016 | URN: ITA / 383U / 2016 Smt. Munni Ajmera, R/o- 7-M-7, R.c. Vyas Colony, Bhilwara ----Appellant Versus Income Tax Officer, Ward -2, Bhilwara ----Respondent D.B. Income Tax Appeal No. 81/2016 CNR: RJHC010410092016 | URN: ITA / 384U / 2016 Ravi Naredi Huf, E-50, Shastri Nagar, Bhilwara ----Appellant (Uploaded on 19/08/2026 at 04:35:37 PM) (Downloaded on 28/10/2026 at 12:41:18 AM) [2026:RJ-JD:40151-DB] (2 of 2) [ITA-77/2016] Versus Income Tax Officer, Ward -4, Bhilwara ----Respondent D.B. Income Tax Appeal No. 82/2016 CNR: RJHC010342192016 | URN: ITA / 385U / 2016 Shri Anil Kumar Boonlia, 1-C, -12, R.c. Vyas Colony, Bhilwara ----Appellant Versus Income Tax Officer, Ward -1, Bhilwara ----Respondent For Appellant(s) : Mr. Vinay Kothari For Respondent(s) : Mr. K.K. Bissa HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR

Order 17/08/2026 Learned counsel for the petitioner submits that the instant appeals have become infructuous.

Consequently, the instant appeals are dismissed as having become infructuous.

All pending applications stand disposed of. (PRAVEER BHATNAGAR),J (DR.PUSHPENDRA SINGH BHATI),J 79 to 84-/Sudhir Choudhary Powered by TCPDF (www.tcpdf.org) (Uploaded on 19/08/2026 at 04:35:37 PM) (Downloaded on 28/10/2026 at 12:41:18 AM)

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