C.I.T. CENTRAL, JAIPUR vs. M/S CHETAK COMPLEX

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ITA/221/2014HC Rajasthan2024:RJ-JD:52576-DB18 December 2024Bench: PUSHPENDRA SINGH BHATI, MADAN GOPAL VYAS1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted the revenue's request to withdraw the appeal. The reasoning was based on the tax effect being below Rupees Two Crores and the applicability of the CBDT circular dated 17.09.2024. The Tribunal dismissed the appeal as withdrawn. The operative direction was the dismissal of the appeal. The Tribunal also noted that the formulated substantial question of law is kept open and that the department is at liberty to move an appropriate application for revival if the need arises. No specific issue was left undecided as the appeal was withdrawn.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax Central, Jaipur (the appellant/revenue) against M/s Chetak Complex, Dahod Road Banswara (the respondent/assessee). The appeal pertains to an Income Tax Appellate Tribunal (ITAT) order, though the specific assessment year(s) and the order being challenged are not detailed in this excerpt. The tax effect in the present appeal is stated to be below Rupees Two Crores. The procedural history is that the revenue, citing a circular of the Central Board of Direct Taxes dated 17.09.2024, sought permission to withdraw the appeal.

What were the issues?

The Tribunal was not required to decide any substantial questions of law on merits. The sole issue before the Tribunal was whether the appeal filed by the revenue should be permitted to be withdrawn. The revenue argued that the tax effect in the appeal was below Rupees Two Crores, and in view of the CBDT circular dated 17.09.2024, they sought permission to withdraw the appeal. The judgment does not record any arguments from the respondent/assessee.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:52576-DB] (1 of 1) [ITA-221/2014] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 221/2014 Commissioner of Income Tax Central, Jaipur ----Appellant Versus M/s Chetak Complex, Dahod Road Banswara ----Respondent For Appellant(s) : Mr. KK Bissa For Respondent(s) : HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MADAN GOPAL VYAS Order 18/12/2024 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 the appellant seeks permission to withdraw the appeal. 2. The appeal is dismissed as withdrawn. 3. The formulated substantial question of law is kept open. 4. In case need arises, the department shall be at liberty to move appropriate application for revival. (MADAN GOPAL VYAS),J (DR.PUSHPENDRA SINGH BHATI),J C3-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 20/12/2024 at 02:43:22 PM) (Downloaded on 28/10/2026 at 12:48:51 AM)

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