PR. COMMISSIONER OF INCOME TAX vs. SH. NITIN KUMAR CHORDIYA

ITA/17/2024HC Rajasthan2025:RJ-JD:25975-DB27 May 2025Bench: MANINDRA MOHAN SHRIVASTAVA, CHANDRA SHEKHAR SHARMA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal permitted the Revenue to withdraw the appeal. The reasoning was based on the Revenue's submission that the tax effect was below the threshold stipulated in the CBDT circular dated 17.09.2024, which allows for withdrawal of appeals in such circumstances. The appeal was accordingly dismissed as withdrawn. The Tribunal explicitly stated that the proposed substantial question of law is kept open for consideration in an appropriate case. The department was granted liberty to move an appropriate application for revival if the need arises.

What were the facts?

This matter concerns an appeal filed by the Principal Commissioner of Income Tax, Central, Jaipur (the Revenue) against an order concerning Sh. Nitin Kumar Chordiya (the assessee). The appeal was filed for assessment year(s) not specified in the judgment. The procedural history indicates that the appeal was barred by limitation. The Revenue's counsel sought permission to withdraw the appeal, citing the tax effect being below rupees two crores, in accordance with a CBDT circular dated 17.09.2024.

What were the issues?

1. Whether the appeal, being barred by limitation, should be permitted to be withdrawn by the Revenue based on the tax effect and CBDT circulars? (Question of procedure/law) The Revenue contended that the tax effect in the appeal was below rupees two crores. In view of the Central Board of Direct Taxes circular dated 17.09.2024, the learned counsel for the Revenue submitted that he may be permitted to withdraw the appeal. No arguments were recorded for the assessee.

AI-generated summary — verify with the full judgment below

[2025:RJ-JD:25975-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 17/2024 Pr. Commissioner Of Income Tax, Central, Jaipur. ----Appellant Versus Sh. Nitin Kumar Chordiya, Tilak Marg, Gyan Marg Road, Neemuch. ----Respondent For Appellant(s) : Mr. K.K. Bissa. For Respondent(s) : --- HON'BLE THE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE CHANDRA SHEKHAR SHARMA Order 27/05/2025 Heard. Though the case is barred by limitation, the learned counsel for the Revenue would submit that the tax effect in appeal is below rupees two crores, therefore, in view of circular of Central Board of Direct Taxes dated 17.09.2024, he may be permitted to withdraw the appeal. The appeal is dismissed as withdrawn. The proposed substantial question of law is kept open for consideration in appropriate case. In case the need arises, the department shall be at liberty to move appropriate application for revival. (CHANDRA SHEKHAR SHARMA),J (MANINDRA MOHAN SHRIVASTAVA),CJ 10-a.asopa/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 30/05/2025 at 10:43:02 AM) (Downloaded on 27/10/2026 at 11:15:41 PM)

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