PR. COMMISSIONER OF INCOME TAX, JODHPUR vs. SMT. SUMITRA DEVI RATHI

ITA/143/2017HC Rajasthan2024:RJ-JD:42399-DB17 October 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court, in view of the joint submission by learned counsel for the parties that the present issue is covered by a judgment of a Coordinate Bench (D.B. Income Tax Appeal No. 8/2021, decided on 27.09.2024) and in light of Circular 9 of 2024, dismissed the present appeal as non-maintainable. The Court explicitly stated that the proposed substantial questions of law are kept open. It was also noted that if any interference by the Hon'ble Apex Court occurs against the aforementioned order (presumably the prior judgment), it shall be open for the appellant to seek revival by moving an appropriate application. No specific findings were made on the merits of the income tax assessment itself.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-II, Jodhpur (the Revenue) against Smt. Sumitra Devi Rathi (the assessee). The assessment year(s) are not specified. The appeal challenges an order or action, the nature of which is not detailed, but it is before the High Court. The procedural history indicates that the parties jointly submitted that the present issue is covered by a previous judgment of a Coordinate Bench of the High Court in D.B. Income Tax Appeal No. 8/2021, decided on September 27, 2024. The amount in dispute is not stated. The appeal was filed in 2017.

What were the issues?

The primary issue before the High Court was whether the present appeal was maintainable. The parties jointly submitted that the issue is covered by a prior judgment of a Coordinate Bench. The Revenue (appellant) did not present any arguments on the merits of the case, relying on the joint submission regarding the applicability of the prior judgment. The Assessee (respondent) also did not present any arguments on the merits, concurring with the joint submission. The judgment does not explicitly frame the questions of law that were to be decided, but the outcome indicates a decision on the maintainability of the appeal, potentially related to the scope of appeals or specific procedural aspects governed by Circular 9 of 2024.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:42399-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 143/2017 Pr. Commissioner Of Income Tax-II, Jodhpur. ----Appellant Versus Smt. Sumitra Devi Rathi, W/o Sh. Kamal Kishore Rathi, 16 Dev Nagar, Pal Link Road, Jodhpur. ----Respondent For Appellant(s) : Mr. Sunil Bhandari For Respondent(s) : Mr. Ramit Mehta HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 17/10/2024 1. Learned counsel for the parties fairly submit that present issue is covered by the judgment passed by a Coordinate Bench of this Court, led by D.B. Income Tax Appeal No.8/2021 (Commissioner of Income Tax-I Vs. Satish Kumar Agarwal), decided on 27.09.2024. 2. In view of the joint submission, present appeal is dismissed as non-maintainable in view of the Circular 9 of 2024. 3. The proposed substantial questions of law are kept open. 4. In case any interference by the Hon’ble Apex Court against the aforementioned order is made, it shall be open for the appellant to seeks revival by moving appropriate application. (MUNNURI LAXMAN),J (DR.PUSHPENDRA SINGH BHATI),J 131-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 23/10/2024 at 05:00:26 PM) (Downloaded on 28/10/2026 at 12:47:21 AM)

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