M/S KANSARA BEARINGS LTD. vs. C.I.T.I JODHPUR

ITA/178/2011HC Rajasthan2023:RJ-JD:24423-DB01 August 2023Bench: AUGUSTINE GEORGE MASIH, VINIT KUMAR MATHUR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission made by the learned counsel for the appellant that the present appeals have been rendered infructuous. Based on this submission, the Court disposed of the appeals accordingly. The reasoning is solely based on the appellant's statement that the appeals are no longer relevant or necessary to be adjudicated. The ratio decidendi is that if an appellant states that their appeal has become infructuous, the court will dispose of the appeal on that basis without delving into the merits of the case. No specific relief was granted or denied on the substantive issues, as the appeals were disposed of as infructuous. No issues were left undecided as the appeals were concluded based on the appellant's submission.

What were the facts?

The appeals were filed by M/s Kansara Bearings Limited (the assessee) against the Commissioner of Income Tax (the revenue). The appeals were related to Income Tax Appeal No. 178/2011 and D.B. Income Tax Appeal No. 179/2011. The assessee had its registered office at A-41(b) MIA Phase II, Basni, Jodhpur. The appeals were before the High Court of Judicature for Rajasthan at Jodhpur. The specific assessment years and the nature of the orders under challenge are not detailed in the provided text. The procedural history leading to the High Court is also not elaborated.

What were the issues?

The primary issue before the High Court was the disposal of the appeals. The court had to decide how to proceed with the appeals filed by the assessee. The appellant's counsel stated that the present appeals have been rendered infructuous. The revenue's contentions are not recorded in the judgment. No specific questions of law or mixed law and fact are explicitly framed or discussed, nor are any specific provisions of the Income Tax Act, circulars, or precedents mentioned as being argued by either side.

AI-generated summary — verify with the full judgment below

[2023:RJ-JD:24423-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 178/2011 M/s Kansara Bearings Limited through its Director Ram Ratan Kansara S/o Late Ram Das Kansra having registered office at A- 41(b) MIA Phase II, Basni, Jodhpur. ----Appellant Versus The Commissioner of Income Tax, 1, Aykar Bhawan Paota ‘C’ Road, Jodhpur. ----Respondent Connected With D.B. Income Tax Appeal No. 179/2011 M/s Kansara Bearings Limited through its Director Ram Ratan Kansara S/o Late Ram Das Kansra having registered office at A- 41(b) MIA Phase II, Basni, Jodhpur. ----Appellant Versus The Commissioner of Income Tax, 1, Aykar Bhawan Paota ‘C’ Road, Jodhpur. ----Respondent For Appellant(s) : Mr. Manish Shishodia, Sr. Advocate assisted by Mr. Deepesh Birla For Respondent(s) : Mr. K. K. Bissa HON'BLE THE CHIEF JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE VINIT KUMAR MATHUR Order 01/08/2023 Learned counsel for the appellants states that the present appeals have been rendered infructuous. The present appeals are disposed of accordingly. Photocopy of this order be placed in another connected file. (VINIT KUMAR MATHUR),J (AUGUSTINE GEORGE MASIH),CJ

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