C.I.T.UDAIPUR vs. M/S SAYED IQBAL

ITA/225/2011HC Rajasthan2024:RJ-JD:46384-DB18 November 2024Bench: PUSHPENDRA SINGH BHATI, YOGENDRA KUMAR PUROHIT1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal permitted the appellant (CIT) to withdraw the appeals based on the tax effect being below Rupees Two Crores, citing a CBDT circular dated 17.09.2024. Consequently, the appeals were dismissed as withdrawn. The Tribunal explicitly stated that the formulated substantial question of law, though not detailed in the judgment, was kept open. The department was granted liberty to move an appropriate application for revival if the need arose. No decision on the merits of the case was made.

What were the facts?

The appeals were filed by the Commissioner of Income Tax (CIT), Udaipur, against M/s Sayed Iqbal. The appeals were connected. The tax effect in the appeals was below Rupees Two Crores. In view of a circular dated 17.09.2024 issued by the Central Board of Direct Taxes (CBDT), the learned counsel for the appellant (CIT) sought permission to withdraw the appeals. The appeals were dismissed as withdrawn.

What were the issues?

The judgment does not record any specific substantial questions of law that the Tribunal had to decide. The only procedural development recorded is the appellant's request to withdraw the appeal due to the tax effect being below Rupees Two Crores, referencing a CBDT circular dated 17.09.2024. The revenue did not argue any points as the appeal was withdrawn. The assessee's contentions are not recorded as the appeal was withdrawn before any substantive arguments were presented.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

[2024:RJ-JD:46384-DB] (1 of 1) [ITA-224/2011] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 224/2011 C.i.t.udaipur ----Appellant Versus M/s Sayed Iqbal ----Respondent Connected With D.B. Income Tax Appeal No. 225/2011 C.i.t.udaipur ----Appellant Versus M/s Sayed Iqbal ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Lalit Parihar HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT Order 18/11/2024 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 The appeals are dismissed as withdrawn. 3.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. (YOGENDRA KUMAR PUROHIT),J (DR.PUSHPENDRA SINGH BHATI),J 63-64-devrajP/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 19/11/2024 at 04:54:46 PM) (Downloaded on 28/10/2026 at 12:47:48 AM)

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