COMMISSIONER OF INCOME TAX (T.D.S) vs. M/S EID MOHD. NIZAMUDDIN

ITA/2/2020HC RajasthanRJHC02107501201901 October 2024Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (High Court) granted the appellant's request to withdraw the appeal. The appeal was dismissed as withdrawn. The substantial question of law, if any was formulated, was kept open. The Department was granted liberty to move an application for revival if the matter was not covered by the aforementioned circular. No decision on the merits of the case was rendered.

What were the facts?

The appellant, Commissioner of Income Tax (T.D.S.), Jaipur, filed an appeal against the respondent, M/s Eid Mohd. Nizamuddin, for assessment year(s) not specified. The appeal was filed before the High Court of Judicature for Rajasthan, Bench at Jaipur. The tax effect in the appeal was stated to be below Rupees Two Crores. The procedural history leading to the present order is that the appellant sought permission to withdraw the appeal.

What were the issues?

1. Whether the appeal is maintainable in light of the tax effect being below Rupees Two Crores, as per the CBDT circular dated 17.09.2024? (Question of law) Assessee's Contention: The respondent (assessee) is not recorded as having made any specific arguments. The appellant (revenue) sought permission to withdraw the appeal based on the CBDT circular.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:41901-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 2/2020 Commissioner Of Income Tax (T.d.s), Jaipur, Ncr Building, Statue Circle, Jaipur. ----Appellant Versus M/s Eid Mohd. Nizamuddin, Nizam House, Subhash Bazar, Tonk (Raj.) ----Respondent For Appellant(s) : Mr.Anurag Mathur for Mr.Shantanu Sharma For Respondent(s) : Mr.Devang Gargieya for Mr.Mahendra Gargieya HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 01/10/2024 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 appellant seeks permission to withdraw the appeal. 2. The appeal is dismissed as withdrawn. 3. The formulated substantial question of law is kept open. 6. The Department shall be at liberty to move an application for revival in case the matter is not covered under the circular. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Monika Chugh/Chandan/111

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