PR. COMMISSIONER OF INCOME TAX, II, JODHPUR vs. M/S MAHAVEER INFRA ENGINEERING PVT. LTD.

ITA/129/2018HC Rajasthan2024:RJ-JD:42395-DB17 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 was based on the CBDT circular dated 17.09.2024, which stipulates a threshold for appeals. Since the tax effect in this appeal was below Rupees Two Crores, the Revenue was permitted to withdraw. The Tribunal dismissed the appeal as withdrawn. 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 arises. No decision on the merits of the case was made.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax, II, Jodhpur (the Revenue) against M/s Mahaveer Infra Engineering Pvt. Ltd. (the Assessee). The assessment year(s) are not specified. The appeal challenges an order or action by an unspecified authority. The amount in dispute is stated to be below Rupees Two Crores. The procedural history is that the Revenue, in view of a CBDT circular dated 17.09.2024 concerning tax effect, sought permission to withdraw the appeal.

What were the issues?

1. Whether the appeal, in light of the CBDT circular dated 17.09.2024 regarding tax effect, should be permitted to be withdrawn? (Question of procedure/law) Assessee's Contentions: Not recorded. Revenue's Contentions: The Revenue, citing the CBDT circular dated 17.09.2024, which sets a monetary limit for appeals, sought permission to withdraw the appeal as the tax effect was below Rupees Two Crores.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:42395-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 129/2018 Pr. Commissioner Of Income Tax, II, Jodhpur. ----Appellant Versus M/s Mahaveer Infra Engineering Pvt. Ltd., Flat No. 702, B-Wing, Mangaldeep Complex, Opp. Pal Balaji, Pal Road, Jodhpur. ----Respondent For Appellant(s) : Mr. Sunil Bhandari For Respondent(s) : 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 The appeal is dismissed as withdrawn. 3.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 134-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 23/10/2024 at 05:01:12 PM) (Downloaded on 28/10/2026 at 12:47:31 AM)

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