ARAVALI MINERALS AND CHEMICALS vs. I.T.O.WARD,11,UDAIPUR

ITA/2/2012HC RajasthanRJHC01032350201210 March 2021Bench: SANGEET LODHA,RAMESHWAR VYAS2 pages

AI SummaryWithdrawn

What did the High Court hold?

In D.B. Income Tax Appeal No. 2/2012, the High Court accepted the submission made by the learned counsel for the appellant that the appeal had rendered infructuous due to a subsequent event. Consequently, the appeal was dismissed on this basis. The reasoning is solely based on the appellant's submission regarding the appeal becoming infructuous. The ratio decidendi is that an appeal rendered infructuous by subsequent events will be dismissed. For D.B. Income Tax Appeal Nos. 5/2012 and 19/2012, the High Court directed that these appeals should not be treated as connected with D.B. Income Tax Appeal No. 2/2012 and should be listed separately. No decision on the merits of these appeals was made in this excerpt.

What were the facts?

The appeals under consideration are D.B. Income Tax Appeal No. 2/2012, filed by Aravali Minerals and Chemicals Industries Pvt. Ltd. against the Income Tax Officer, Ward 1(1), Udaipur, and D.B. Income Tax Appeal Nos. 5/2012 and 19/2012, filed by Wolkem India Ltd. against the Asstt. Commissioner Income Tax, Udaipur. The appeals were filed before the High Court of Judicature for Rajasthan at Jodhpur. The specific assessment years and the amounts in dispute are not recorded in the provided judgment excerpt. The procedural history leading to these appeals before the High Court is also not detailed.

What were the issues?

The primary issue before the High Court in D.B. Income Tax Appeal No. 2/2012 was whether the appeal had become infructuous due to a subsequent event. The appellant's counsel submitted that this was indeed the case. The judgment does not explicitly record any specific questions of law or fact that the Tribunal had to decide for D.B. Income Tax Appeal Nos. 5/2012 and 19/2012, other than directing them to be listed separately from D.B. Income Tax Appeal No. 2/2012. Therefore, the arguments presented by the assessee and the revenue for these latter appeals are not recorded. For D.B. Income Tax Appeal No. 2/2012, the only contention recorded is from the appellant.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 2/2012 Aravali Minerals and Chemicals Industries Pvt. Ltd., B-1321, MIA, Madari, Udaipur-313001 ----Appellant Versus Income Tax Officer, Ward 1(1), Udaipur. ----Respondent Connected With D.B. Income Tax Appeal No. 5/2012 Wolkem India Ltd. ----Appellant Versus Asstt. Commissioner Income Tax, Udaipur ----Respondent D.B. Income Tax Appeal No. 19/2012 Wolkem India Ltd. ----Appellant Versus Asstt. Commissioner Income Tax, Udaipur ----Respondent For Appellant(s) : Mr. Anjay Kothari For Respondent(s) : Mr. K.K. Bissa HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE RAMESHWAR VYAS Order 10/03/2021 [D.B. Income Tax Appeal No. 2/2012] Learned counsel appearing for the appellant submits that in view of subsequent event, the appeal has rendered infructuous. (Uploaded on 10/03/2021 at 04:39:25 PM) (Downloaded on 28/10/2026 at 12:07:29 AM) (2 of 2) [ITA-2/2012] Dismissed accordingly. [D.B. Income Tax Appeal Nos. 5/2012 & 19/2012] These appeals may be not treated to be connected with D.B. Income Tax Appeal No.2/2012; be listed separately. (RAMESHWAR VYAS),J (SANGEET LODHA),J 117-119Vij/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 10/03/2021 at 04:39:25 PM) (Downloaded on 28/10/2026 at 12:07:29 AM)

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