C.I.T.CENTRAL,JAIPUR vs. VINOD SINGHVI

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ITA/85/2012HC Rajasthan2024:RJ-JD:41344-DB09 October 2024Author: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal permitted the Revenue to withdraw the appeals. The reasoning was based on the Revenue's submission that the tax effect in the appeals was below Rupees Two Crores, and in view of the CBDT circular dated 17.09.2024, the Revenue sought permission to withdraw. The appeals were accordingly dismissed as withdrawn. The Tribunal explicitly stated that the formulated substantial question of law is kept open. The department was granted liberty to move an appropriate application for revival if the need arises. No decision was made on the merits of the substantial question of law.

What were the facts?

The appeals were filed by the Commissioner of Income Tax-Central, Jaipur (the Revenue) against Shri Vinod Singhvi (the assessee). The appeals were connected and related to assessment years not specified in the judgment. The appeals challenged orders or actions of an unspecified authority. The tax effect in these appeals was below Rupees Two Crores. The procedural history indicates that the Revenue sought permission to withdraw the appeals based on a circular of the Central Board of Direct Taxes dated 17.09.2024.

What were the issues?

1. Whether the appeals filed by the Revenue should be permitted to be withdrawn in light of the CBDT circular dated 17.09.2024, given that the tax effect is below Rupees Two Crores? (Question of procedure/administrative policy) Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The Revenue, through its learned counsel, sought permission to withdraw the appeals citing the CBDT circular dated 17.09.2024, which likely sets monetary limits for filing appeals and specifies conditions for withdrawal, particularly when the tax effect is below a certain threshold (Rupees Two Crores in this instance).

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2024:RJ-JD:41344-DB] (1 of 2) [ITA-85/2012] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 85/2012 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus Shri Vinod Singhvi 8 Dev Nagar, Pal Link Road, Jodhpur (Rajasthan) ----Respondent Connected With D.B. Income Tax Appeal No. 86/2012 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus Shri Vinod Singhvi 8 Dev Nagar, Pal Link Road, Jodhpur (Rajasthan) ----Respondent D.B. Income Tax Appeal No. 87/2012 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus Shri Vinod Singhvi 8 Dev Nagar, Pal Link Road, Jodhpur (Rajasthan) ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Vineet Dave HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN

Order 09/10/2024

1.

The tax effect in appeals is below Rupees Two Crores, in view of the circular of Central Board of Direct Taxes dated 17.09.2024, learned counsel for the appellant seeks permission to withdraw the appeals. (Uploaded on 17/10/2024 at 05:26:28 PM) (Downloaded on 28/10/2026 at 12:45:40 AM)

[2024:RJ-JD:41344-DB] (2 of 2) [ITA-85/2012]

2.

The appeals are dismissed as withdrawn.

3.

The formulated substantial question of law is kept open.

4.

In case need arises, the department shall be at liberty to move appropriate application for revival. (MUNNURI LAXMAN),J (DR.PUSHPENDRA SINGH BHATI),J 129-131-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 17/10/2024 at 05:26:28 PM) (Downloaded on 28/10/2026 at 12:45:40 AM)

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