OM MAHESHWARI S/O SHRI GOPI CHAND MAHESHWARI vs. INCOME TAX OFFICER

CW/5976/2022HC RajasthanRJHC02030957202219 November 2024Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the writ petition as withdrawn with liberty granted to the petitioner. Specifically, the court allowed the petitioner to file an application for revival of the appeal that was previously withdrawn. Furthermore, the court directed that if the petitioner files the application for revival within one week, the Appellate Authority shall decide this application within two weeks thereafter. The court also granted liberty to the petitioner to file an application for stay along with the revival application. The court did not decide on the merits of the original dispute, as the petition was disposed of based on the petitioner's request to pursue the appellate remedy.

What were the facts?

The petitioner, Om Maheshwari, filed a writ petition before the Rajasthan High Court, Jaipur Bench. The respondents were the Income Tax Officer, National Faceless Assessment Centre, and the ACIT/DCIT, Circle-6, Jaipur. During the pendency of the writ petition, the petitioner preferred an appeal before an appellate authority. However, this appeal was subsequently withdrawn by the petitioner. The petitioner's counsel, on specific instructions, informed the court that they were not pressing the present writ petition and sought liberty to file an application for revival of the withdrawn appeal, along with an application for stay.

What were the issues?

1. Whether the petitioner is entitled to seek revival of the withdrawn appeal, given that the writ petition is being withdrawn on the premise of such revival? Assessee's Contention: The petitioner, through their counsel, stated that they were not pressing the writ petition and sought liberty to file an application for revival of the appeal that was previously withdrawn during the pendency of the writ petition. They also sought liberty to file an application for stay in conjunction with the revival application. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the issues raised by the petitioner.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:47398-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5976/2022 Om Maheshwari S/o Shri Gopi Chand Maheshwari, Aged About 66 Years, R/o B-121, Bhabha Marg, Tilak Nagar, Jaipur. ----Petitioner Versus 1. Income Tax Officer, National Faceless Assessment Centre, Income Tax Department, Ministry Of Finance, Delhi. 2. ACIT/ DCIT, Circle -6, New Central Revenue Building, Bhagwan Das Road, Jaipur. ----Respondents For Petitioner : Mr. Gunjan Pathak with Ms. Ishita Rawat Mr. Dileep Shivpuri For Respondents : Mr. Sandeep Pathak with Ms. Jaya P. Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 19/11/2024 1. Learned counsel for the petitioner on specific instructions from the client, realizing that during the pendency of the petition, an appeal was preferred which was subsequently withdrawn, is not pressing this petition and seeks liberty to file an application for revival of the appeal along with an application for stay. 2. The writ petition is disposed of with liberty as prayed. 3. In the eventuality of petitioner filing the application for revival of the appeal within one week, the Appellate Authority shall decide the application within two weeks thereafter. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J AARZOO ARORA /91-S.

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