C.I.T. I JODHPUR vs. M/S SUNCITY ART EXPORTERS, JODHPUR

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ITA/138/2013HC Rajasthan2025:RJ-JD:14279-DB18 March 2025Bench: PUSHPENDRA SINGH BHATI, CHANDRA PRAKASH SHRIMALI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that the tax effect in the appeals was below Rupees Two Crores. In view of the circular of the Central Board of Direct Taxes dated 17.09.2024, the learned counsel for the appellant (CIT) sought permission to withdraw the appeals. The Tribunal accordingly dismissed the appeals as withdrawn. The substantial question of law, if any 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 appeals were filed by the Commissioner of Income Tax (CIT) I, Jodhpur, against M/s Suncity Art Exporters, Jodhpur. The appeals concerned assessment years not specified in the judgment. The appeals were before the High Court of Judicature for Rajasthan at Jodhpur. The tax effect in the appeals was below Rupees Two Crores. Learned counsel for the appellant (CIT) sought permission to withdraw the appeals.

What were the issues?

1. Whether the appeals should be permitted to be withdrawn by the appellant (Revenue) in light of the CBDT circular dated 17.09.2024, given the tax effect being below Rupees Two Crores. Contentions: Assessee: No arguments recorded for the assessee. Revenue: The learned counsel for the appellant (CIT) sought permission to withdraw the appeals, citing the CBDT circular dated 17.09.2024 and the tax effect being below Rupees Two Crores.

AI-generated summary — verify with the full judgment below

[2025:RJ-JD:14279-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 138/2013 C.i.t. I Jodhpur ----Appellant Versus M/s Suncity Art Exporters, Jodhpur ----Respondent Connected With D.B. Income Tax Appeal No. 140/2013 C.i.t. I Jodhpur ----Appellant Versus M/s Suncity Art Exporters, Jodhpur ----Respondent For Appellant(s) : Mr. KK Bissa For Respondent(s) : Mr. Anil Bhansali HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE CHANDRA PRAKASH SHRIMALI Order 18/03/2025 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 appeals. 2. The appeals are dismissed as withdrawn. 3.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. (CHANDRA PRAKASH SHRIMALI),J (DR.PUSHPENDRA SINGH BHATI),J 71-72-devrajP/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 19/03/2025 at 10:20:46 AM) (Downloaded on 27/10/2026 at 11:15:35 PM)

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