PR. COMMISSIONER OF INCOME TAX, UDAIPUR vs. AKASH JAIN

ITA/102/2017HC Rajasthan2024:RJ-JD:41363-DB09 October 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted the Revenue's request to withdraw the appeal. The reasoning provided is solely based on the Central Board of Direct Taxes circular dated 17.09.2024, which indicated that the tax effect in the appeal was below the threshold specified in the circular, making it eligible for withdrawal. The Tribunal dismissed the appeal as withdrawn. However, the formulated substantial question of law was kept open, and the department was granted liberty to move an appropriate application for revival if the need arose. No decision was made on the merits of the case.

What were the facts?

This is an appeal filed by the Pr. Commissioner of Income Tax, Udaipur (the Revenue) against an order concerning Shri Akash Jain (the Assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order passed by an Income Tax Appellate Tribunal (ITAT) or a similar authority, though the specific order and the authority that passed it are not detailed. The tax effect in the appeal is stated to be below Rupees Two Crores. The procedural history is limited to the present appeal being filed and the Revenue seeking to withdraw it.

What were the issues?

The Tribunal did not have to decide any substantive issues on merits. The only matter before the Court was the Revenue's request to withdraw the appeal. The Revenue sought permission to withdraw the appeal based on a circular of the Central Board of Direct Taxes dated 17.09.2024, which likely relates to monetary limits for filing appeals. The Assessee's contentions are not recorded as the appeal was withdrawn before any arguments on the merits were presented.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:41363-DB] (1 of 1) [ITA-102/2017] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 102/2017 Pr. Commissioner Of Income Tax, Udaipur. ----Appellant Versus Shri Akash Jain, 169, O-Road, Bhopalpura, Udaipur. ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Anjay Kothari HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 09/10/2024 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 148-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 17/10/2024 at 05:32:38 PM) (Downloaded on 28/10/2026 at 12:46:31 AM)

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