PR. COMMISSIONER OF INCOME TAX-1 vs. SHRI NEMI CHAND

ITA/11/2024HC Rajasthan2025:RJ-JD:50000-DB19 November 2025Bench: PUSHPENDRA SINGH BHATI, ANUROOP SINGHI1 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal held that the present appeal is dismissed as non-maintainable. This decision was based on the joint submission of the parties that the issue is covered by the judgment in D.B. Income Tax Appeal No. 8/2021 (Commissioner of Income Tax-I Vs. Satish Kumar Agarwal), decided on September 27, 2024, and in view of Circular 9 of 2024, dated September 17, 2024. The reasoning is that the appeal, in light of the circular and the cited precedent, is not a valid appeal to be adjudicated upon. The ratio decidendi is that appeals falling under the purview of Circular 9 of 2024, and covered by established coordinate bench judgments, are to be dismissed as non-maintainable. The proposed substantial questions of law were expressly kept open. The operative direction was the dismissal of the appeal.

What were the facts?

This case involves an appeal filed by the Pr. Commissioner of Income Tax-1, Jodhpur (the Revenue) against Shri Nemi Chand (the Assessee). The appeal challenges an order or action that is not explicitly detailed in the provided text. The procedural history indicates that the parties jointly submitted that the present issue is covered by a prior judgment of a Coordinate Bench of the same High Court in D.B. Income Tax Appeal No. 8/2021 (Commissioner of Income Tax-I Vs. Satish Kumar Agarwal), decided on September 27, 2024. The appeal was heard on November 19, 2025.

What were the issues?

The primary issue before the Tribunal was whether the present appeal is maintainable. The parties jointly submitted that the issue is covered by a previous judgment of a Coordinate Bench of the High Court. The Revenue's contention, implied by filing the appeal, is that the appeal should be heard on its merits. The Assessee's position, as indicated by the joint submission, is that the appeal is covered by the aforementioned precedent. The Tribunal's decision hinges on the applicability of Circular 9 of 2024, dated September 17, 2024, which was cited as the basis for dismissing the appeal.

AI-generated summary — verify with the full judgment below

[2025:RJ-JD:50000-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 11/2024 Pr. Commissioner Of Income Tax-1, Jodhpur ----Appellant Versus Shri Nemi Chand, R/o A 77 Kamla Nehru Nagar, 11, Jodhpur. ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Prateek Gattani HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE ANUROOP SINGHI Order 19/11/2025 1. Learned counsel for the parties fairly submit that present issue is covered by the judgment passed by a Coordinate Bench of this Hon’ble Court at Jaipur Bench, led by D.B. Income Tax Appeal No.8/2021 (Commissioner of Income Tax-I Vs. Satish Kumar Agarwal), decided on 27.09.2024. 2. In view of the joint submission, present appeal is dismissed as non-maintainable in view of the Circular 9 of 2024, dated 17.09.2024. 3. The proposed substantial questions of law are kept open. 4. In case any interference by the Hon’ble Apex Court against the aforementioned order is made, it shall be open for the appellant to seeks revival by moving appropriate application. (ANUROOP SINGHI),J (DR. PUSHPENDRA SINGH BHATI),J 82-Sudheer/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 21/11/2025 at 05:02:48 PM) (Downloaded on 27/10/2026 at 11:16:14 PM)

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