PR. COMMISSIONER OF INCOME TAX-CENTRAL vs. MUFAT SINGH RAO

ITA/100/2018HC Rajasthan2024:RJ-JD:42394-DB17 October 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal decided to dismiss the appeal as withdrawn. The reasoning provided is solely based on the appellant's request to withdraw the appeal due to the tax effect being below Rupees Two Crores, as per the CBDT circular dated 17.09.2024. The Tribunal granted permission for withdrawal. The formulated substantial question of law was expressly 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 case.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax - Central, Jaipur (the appellant/revenue) against Shri Mufat Singh Rao (the respondent/assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action by an authority, the details of which are not provided. The tax effect in the appeal is stated to be below Rupees Two Crores. The procedural history involves the revenue seeking permission to withdraw the appeal.

What were the issues?

1. Whether the appeal can be withdrawn by the appellant based on the CBDT circular dated 17.09.2024, considering the tax effect below Rupees Two Crores? Assessee's Contentions: The judgment does not record any specific contentions made by the assessee. The assessee's counsel was present, but their arguments are not detailed. Revenue's Contentions: The learned counsel for the appellant (revenue) sought permission to withdraw the appeal in view of the circular of the Central Board of Direct Taxes dated 17.09.2024, stating that the tax effect in the appeal is below Rupees Two Crores.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:42394-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 100/2018 Pr. Commissioner Of Income Tax - Central, Jaipur ----Appellant Versus Shri Mufat Singh Rao, 6, Jalam Vilas Scheme, Paota B Road, Jodhpur. ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Anjay Kothari Mr. Mukesh Gurjar Mr. Amit Sharma HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 17/10/2024 1. The tax effect in appeal 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 appeal. 2. The appeal is 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 133-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 23/10/2024 at 05:00:58 PM) (Downloaded on 28/10/2026 at 12:47:28 AM)

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