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

ITA/140/2013HC Rajasthan2025:RJ-JD:14279-DB18 March 2025Bench: PUSHPENDRA SINGH BHATI, CHANDRA PRAKASH SHRIMALI1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted the appellant's (CIT) request to withdraw the appeals. The reason for withdrawal was the tax effect being below Rupees Two Crores, as per a CBDT circular dated 17.09.2024. Consequently, the appeals were dismissed as withdrawn. The Tribunal explicitly stated that the formulated substantial question of law, though not detailed in the judgment, was kept open. The department was granted liberty to move an appropriate application for revival if the need arose. No findings on the merits of the case were made.

What were the facts?

The appeals were filed by the Commissioner of Income Tax (CIT), Jodhpur, against M/s Suncity Art Exporters, Jodhpur. The appeals concerned assessment years not specified in the judgment. The core of the dispute and the specific order or action under challenge are not detailed. The procedural history indicates that the appeals reached the High Court of Judicature for Rajasthan at Jodhpur. The tax effect in these appeals was stated to be below Rupees Two Crores.

What were the issues?

The judgment does not record any formulated substantial questions of law that the Tribunal had to decide. The appellant (CIT) sought permission to withdraw the appeals based on a circular of the Central Board of Direct Taxes dated 17.09.2024, concerning tax effect thresholds. The respondent (assessee) made no recorded arguments. The judgment does not specify any issues that were debated or decided on merits.

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 The appeals are dismissed as withdrawn. 3.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 11:15:37 PM)

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