PR. COMMISSIONER OF INCOME TAX-CENTRAL vs. MOHAN LAL SUTHAR

ITA/23/2017HC Rajasthan2024:RJ-JD:41356-DB09 October 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal permitted the appellant (revenue) to withdraw the appeal. The reasoning provided is based on the Central Board of Direct Taxes (CBDT) circular dated 17.09.2024, which likely sets monetary limits for appeals. Since the tax effect in the present appeal was below Rupees Two Crores, the appellant was allowed to withdraw it. The appeal was accordingly dismissed as withdrawn. The Tribunal explicitly stated that the formulated substantial question of law is kept open, and the department is at liberty to move an appropriate application for revival if the need arises. No decision on the merits of the case was made.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax-Central, Jaipur (the appellant/revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Shri Mohan Lal Suthar. The appeal pertains to an assessment year not specified in the judgment. The tax effect in the appeal is stated to be below Rupees Two Crores. The appellant sought permission to withdraw the appeal.

What were the issues?

1. Whether the appeal should be permitted to be withdrawn by the appellant, in light of the CBDT circular dated 17.09.2024, given the tax effect being below Rupees Two Crores. Assessee's Contention: The respondent (assessee) is not recorded as having made any specific arguments in the provided text. The judgment focuses on the appellant's request. Revenue's Contention: The appellant (revenue) sought permission to withdraw the appeal, citing the CBDT circular dated 17.09.2024 and the tax effect being below Rupees Two Crores.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:41356-DB] (1 of 1) [ITA-23/2017] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 23/2017 Pr. Commissioner Of Income Tax- Central, Jaipur. ----Appellant Versus Shri Mohan Lal Suthar, 51, Ram Nagar, Salawas Road, Jodhpur. ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Anjay Kothari HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 09/10/2024 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 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. (MUNNURI LAXMAN),J (DR.PUSHPENDRA SINGH BHATI),J 142-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 17/10/2024 at 05:31:05 PM) (Downloaded on 28/10/2026 at 12:46:13 AM)

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