BHANU PRAKASH BANSAL vs. INCOME TAX OFFICER

ITA/119/2023HC RajasthanRJHC02087171202305 November 2024Bench: AVNEESH JHINGAN,UMA SHANKER VYAS1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal disposed of the appeal as not pressed, granting the appellant liberty to apply under the Direct Tax Vivad se Vishwas Scheme, 2024. The reasoning is based on the appellant's submission that they are not pressing the petition and wish to avail the scheme. The Tribunal acknowledged the appellant's reliance on Circular No. 12/2024, which permits applications if litigation is pending on the date of application. The appeal is deemed to be pending solely for the purpose of making an application under the DTVSV Scheme. No specific finding on the merits of the original appeal was made, as it was withdrawn. The operative direction is to grant liberty to apply under the scheme.

What were the facts?

This matter concerns an Income Tax Appeal filed by Bhanu Prakash Bansal against the Income Tax Officer, Ward 2(3), Kota. The appellant's counsel, at the current stage, is not pressing the petition. The primary reason for this stance is the liberty sought to apply under the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVSV Scheme). The appellant also seeks to rely on Circular No. 12/2024 dated 15.10.2024, which stipulates that litigation must be pending on the date of application under the scheme. The appeal is being disposed of based on these submissions.

What were the issues?

1. Whether the appellant can withdraw the present appeal with liberty to apply under the Direct Tax Vivad se Vishwas Scheme, 2024, given the conditions stipulated in Circular No. 12/2024 regarding pending litigation. Assessee's Contention: The appellant's counsel is not pressing the petition and seeks liberty to apply under the DTVSV Scheme. They rely on Circular No. 12/2024, which states that litigation should be pending on the date of making the application under the scheme. The intention is to avail the benefits of the scheme. Revenue's Contention: The judgment does not record any specific contentions from the revenue's side regarding the appellant's prayer.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:45601-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 119/2023 Bhanu Prakash Bansal, R/o 86/113, Kumbha Marg, Pratap Nagar, Jaipur 302020 ----Appellant Versus Income Tax Officer, Ward 2(3), Kota Having Its Address At New Central Revenue Building, Dussehra Maidan, Kota ----Respondent For Appellant(s) : Ms. Satwika Jha for Mr. Siddharth Ranka For Respondent(s) : HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 05/11/2024 1. Learned counsel for appellant at this stage is not pressing this petition with liberty to apply under the Direct Tax Vivad se Vishwas Scheme, 2024 (for short ‘DTVSV Scheme’). Further prayer is that as per Circular No.12/2024 dated 15.10.2024, on the date of making application litigation should be pending. 2. The appeal is disposed of as not pressed with liberty as prayed for. 3. The appeal shall be deemed to be pending only for the purpose of making application under the DTVSV Scheme. (UMA SHANKER VYAS),J (AVNEESH JHINGAN),J Chandan/Yogesh/10

Recent GST High Court judgments

Search GST case law →