C.I.T. II JODHPUR vs. TAN SINGH

ITA/131/2013HC Rajasthan2024:RJ-JD:43577-DB23 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The Tribunal decided to dismiss the appeal as withdrawn.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 that the learned counsel for the appellant (Revenue) sought permission to withdraw the appeal in view of the CBDT Circular dated 17.09.2024, stating that the tax effect in the appeal was below Rupees Two Crores. The Tribunal granted this request. The operative direction is the dismissal of the appeal as withdrawn. The substantial question of law, if any was formulated, was kept open. The department was granted liberty to move an appropriate application for revival if the need arises.

What were the facts?

The appeal was filed by the Commissioner of Income Tax – II, Jodhpur (the Revenue) against Shri Tan Singh, Prop. M/s Tan Singh Chouhan, Jaisalmer (the Assessee). The appeal challenged an order or action from an unspecified lower authority for assessment year(s) not mentioned in the judgment. The tax effect in the appeal was stated to be below Rupees Two Crores. The procedural history leading to the appeal is not detailed, other than the filing of the appeal itself.

What were the issues?

1. Whether the appeal, having a tax effect below Rupees Two Crores, can be withdrawn by the Revenue in light of CBDT Circular dated 17.09.2024? (Question of procedure/administrative policy) Assessee's Contention: Not recorded. Revenue's Contention: The Revenue, through its learned counsel, sought permission to withdraw the appeal, citing the CBDT Circular dated 17.09.2024, which specifies a threshold for appeals based on tax effect. The Revenue's argument is implicitly that the current appeal falls below this threshold, justifying withdrawal.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:43577-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 131/2013 Commissioner of Income Tax – II, Jodhpur. ----Appellant Versus Shri Tan Singh, Prop. M/s Tan Singh Chouhan, Jaisalmer, Dist.- Jaisalmer. ----Respondent For Appellant(s) : Mr. Sunil Bhandari (through VC) For Respondent(s) : Mr. Vineet Dave HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 23/10/2024 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 187-Dharmendra Rakhecha & BhumikaP/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 23/10/2024 at 05:30:04 PM) (Downloaded on 28/10/2026 at 12:47:38 AM)

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