C.I.T. CENTRAL, JAIPUR vs. M/S DINESH TOBACCO INDUSTRIES

ITA/148/2013HC Rajasthan2024:RJ-JD:41574-DB10 October 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal permitted the appeal to be withdrawn. The reasoning was based on the appellant's (revenue's) submission that the tax effect in the appeal was below Rupees Two Crores, and in light of the CBDT circular dated 17.09.2024, the revenue sought permission to withdraw the appeal. The Tribunal dismissed the appeal as withdrawn. The formulated substantial question of law was kept open, and the department was granted liberty to move an appropriate application for revival if the need arises. No finding was given on the merits of the case.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax (Central), Jaipur (the appellant/revenue) against M/s Dinesh Tobacco Industries (the respondent/assessee). The appeal pertains to the assessment year(s) not specified in the judgment. The order or action under challenge is not detailed, nor is the authority that passed it. The amount in dispute is also not specified, except that the tax effect in the appeal is below Rupees Two Crores. The procedural history is that the revenue, in view of a CBDT circular dated 17.09.2024, sought permission to withdraw the appeal.

What were the issues?

1. Whether the appeal filed by the revenue should be permitted to be withdrawn in light of the CBDT circular dated 17.09.2024, given that the tax effect is below Rupees Two Crores? Assessee's Contentions: The judgment does not record any specific contentions made by the assessee. The assessee's counsel was present, but no arguments were presented. Revenue's Contentions: The learned counsel for the appellant (revenue) sought permission to withdraw the appeal, citing the CBDT circular dated 17.09.2024, which stipulates a threshold for appeals based on tax effect. The tax effect in this appeal was stated to be below Rupees Two Crores.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:41574-DB] (1 of 1) [ITA-148/2013] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 148/2013 Commissioner of Income Tax (Central), Jaipur ----Appellant Versus M/s Dinesh Tobacco Industries, 29, Industrial Area, Jodhpur. ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Pranjul Mehta HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 10/10/2024 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 163-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 17/10/2024 at 05:39:53 PM) (Downloaded on 28/10/2026 at 12:46:50 AM)

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