COMMISSIONER OF INCOME TAX vs. RAVINDRA KUMAR YADAV

ITA/144/2014HC Rajasthan2024:RJ-JD:41351-DB09 October 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal permitted the appeal to be dismissed as withdrawn. The reasoning provided is based on the tax effect in the appeal being below Rupees Two Crores, and the appellant (revenue) seeking permission to withdraw in view of the CBDT circular dated 17.09.2024. The Tribunal's decision is to dismiss the appeal as withdrawn. The substantial question of law, if any was formulated, has been kept open. The department is granted liberty to move an appropriate application for revival if the need arises. No specific finding on the merits of the case was made.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Udaipur (the appellant/revenue) against Shri Ravindra Kumar Yadav (the respondent/assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action that is not detailed. The tax effect in the appeal is stated to be below Rupees Two Crores. The procedural history relevant to the disposal is that the revenue sought permission to withdraw the appeal based on a CBDT circular dated 17.09.2024.

What were the issues?

1. Whether the appeal should be permitted to be withdrawn by the appellant (revenue) in light of the CBDT circular dated 17.09.2024, given the tax effect being below Rupees Two Crores? (Question of procedure/administrative policy). Contentions: Assessee: No specific contentions are recorded for the assessee in this judgment. Revenue: The revenue, through its learned counsel, sought permission to withdraw the appeal, citing the CBDT circular dated 17.09.2024, which likely sets monetary limits for filing appeals.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:41351-DB] (1 of 1) [ITA-144/2014] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 144/2014 Commissioner Of Income Tax, Udaipur. ----Appellant Versus Shri Ravindra Kumar Yadav, Prop. M/s Pratap Carriers / Aarky Enterprises, 115 Kharol Colony, Udaipur (Raj.). ----Respondent For Appellant(s) : Mr. KK Bissa For Respondent(s) : Mr. Sanjeev Johari, Sr. Adv. assisted by Mr. Shubhankar Johari HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 09/10/2024 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 138-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 17/10/2024 at 05:30:02 PM) (Downloaded on 28/10/2026 at 12:46:02 AM)

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