C.I.T.II, JODHPUR vs. THE BARMER CENTRAL COOPERATIVE BANK LTD.

ITA/181/2014HC Rajasthan2024:RJ-JD:42396-DB17 October 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal dismissed the present appeal as non-maintainable. This decision was based on the joint submission of learned counsel for both parties that the issue was covered by a judgment of a Coordinate Bench of the High Court in D.B. Income Tax Appeal No.8/2021, decided on 27.09.2024, and in view of Circular 9 of 2024. The Tribunal explicitly stated that the proposed substantial questions of law were kept open. The operative direction was the dismissal of the appeal. The judgment also noted that if the Hon'ble Apex Court interferes with the aforementioned order, it shall be open for the appellant to seek revival of the appeal by moving an appropriate application.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II, Jodhpur (the appellant/revenue) against The Barmer Central Cooperative Bank Ltd. (the respondent/assessee). The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. 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 27.09.2024. The amount in dispute is not stated.

What were the issues?

The judgment does not explicitly frame the issues as questions of law or mixed law and fact. However, the core of the dispute, as presented to the Tribunal, revolves around whether the present appeal is maintainable. The parties' joint submission indicates that the maintainability hinges on a prior decision by a Coordinate Bench. The appellant (revenue) would have likely argued for the maintainability of the appeal, possibly based on the merits of the case or distinguishing it from the cited precedent. The respondent (assessee) would have contended for non-maintainability, relying on the Coordinate Bench's decision. The judgment does not record specific arguments or authorities cited by either side beyond the reference to the Coordinate Bench's judgment and Circular 9 of 2024.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:42396-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 181/2014 Commissioner of Income Tax-II, Jodhpur ----Appellant Versus The Barmer Central Cooperative Bank Ltd., Mahaveer Nagar, Barmer. ----Respondent For Appellant(s) : Mr. Sunil Bhandari For Respondent(s) : Mr. Anjay Kothari Mr. Mukesh Gurjar Mr. Amit Sharma 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 128-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 23/10/2024 at 04:59:39 PM) (Downloaded on 28/10/2026 at 12:47:10 AM)

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