C.I.T., CENTRAL, JAIPUR vs. JR TANTIA CHARITABLE TRUST

ITA/230/2013HC Rajasthan2024:RJ-JD:52290-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 CBDT circular dated 17.09.2024, which likely sets a monetary threshold for pursuing appeals, and the tax effect in this particular appeal being below that threshold. The Tribunal dismissed the appeal as withdrawn. The substantial question of law, if any was formulated, was kept open. The department was granted liberty to move an appropriate application for revival if the need arises. No specific findings on the merits of the original dispute were made.

What were the facts?

This matter concerns an appeal filed by the Commissioner of Income Tax-Central, Jaipur (the Revenue) against an order related to Shri J R Tantia Charitable Trust. The assessment year(s) are not specified in the provided text. The appeal challenges a decision of an authority below, the details of which are not provided. The amount in dispute is stated to be below Rupees Two Crores. The procedural history is that the Revenue, citing a CBDT circular 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The Tribunal was not required to decide any substantial questions of law as the appeal was withdrawn. The primary issue was whether the Revenue should be permitted to withdraw its appeal. The Revenue argued that the tax effect in the appeal was below Rupees Two Crores, and in view of a CBDT circular dated 17.09.2024, it sought permission to withdraw the appeal. No arguments were recorded for the respondent (assessee).

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:52290-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 230/2013 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus Shri J R Tantia Charitable Trust, Udhyog Vihar, Hanumangarh Road near RIICO Bus Stand Sriganganagar ----Respondent For Appellant(s) : Mr. KK Bissa For Respondent(s) : Mr. Pranjul Mehta for Mr. Sharad Kothari 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 7-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 19/12/2024 at 02:16:14 PM) (Downloaded on 28/10/2026 at 12:48:30 AM)

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