PR. COMMISSIONER OF INCOME TAX-1 vs. SHRI SANJAY SINGHAL

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ITA/20/2024HC Rajasthan2025:RJ-JD:8547-DB12 February 2025Bench: PUSHPENDRA SINGH BHATI, CHANDRA PRAKASH SHRIMALI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's request to withdraw the appeal. The appeal was dismissed as withdrawn. The formulated/proposed substantial question of law was kept open. The department was granted liberty to move an appropriate application for revival if the need arose. The court did not decide the merits of the appeal.

What were the facts?

The appellant, Pr. Commissioner of Income Tax-1, Jodhpur (Revenue), filed an Income Tax Appeal No. 20/2024 before the High Court of Judicature for Rajasthan at Jodhpur. The appeal was against Shri Sanjay Singhal (Assessee). The tax effect in the appeal was below Rupees Two Crores. In view of a circular of the Central Board of Direct Taxes dated 17.09.2024, the learned counsel for the appellant sought permission to withdraw the appeal.

What were the issues?

The Tribunal did not have to decide any substantial questions of law as the appeal was withdrawn. The only procedural matter was the appellant's request to withdraw the appeal. The appellant sought permission to withdraw the appeal based on a CBDT circular dated 17.09.2024, concerning appeals with a tax effect below Rupees Two Crores. The respondent's contentions are not recorded as the appeal was withdrawn before any substantive arguments were presented.

AI-generated summary — verify with the full judgment below

[2025:RJ-JD:8547-DB] (1 of 1) [ITA-20/2024] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 20/2024 Pr. Commissioner Of Income Tax-1, Jodhpur. ----Appellant Versus Shri Sanjay Singhal, Main Market, Mount Abu, Sirohi, Rajasthan- 307501 ----Respondent For Appellant(s) : Mr. K.K. Bissa. HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE CHANDRA PRAKASH SHRIMALI Order 12/02/2025 1. The tax effect in appeal are below Rupees Two Crores, in view of the circular of Central Board of Direct Taxes dated 17.09.2024, learned counsel for the appellant seeks permission to withdraw the appeal. 2. The appeal is dismissed as withdrawn. 3. The formulated / proposed substantial question of law is kept open. 4. In case need arises, the department shall be at liberty to move appropriate application for revival.

(CHANDRA PRAKASH SHRIMALI),J (DR.PUSHPENDRA SINGH BHATI),J 68-Zeeshan Powered by TCPDF (www.tcpdf.org) (Uploaded on 14/02/2025 at 05:38:25 PM) (Downloaded on 27/10/2026 at 11:15:33 PM)

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