C.I.T. II, JODHPUR vs. RAM MANOHAR BHATI

ITA/233/2014HC Rajasthan2024:RJ-JD:51412-DB13 December 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal dismissed the present appeal as non-maintainable. This decision was based on the joint submission of the learned counsel for the parties that the issue was covered by a prior judgment of a Coordinate Bench of the High Court in CIT-I Vs. Satish Kumar Agarwal (D.B. Income Tax Appeal No. 8/2021), decided on 27.09.2024. The dismissal was specifically stated to be in view of Circular 9 of 2024. The Tribunal explicitly kept the proposed substantial questions of law open. The operative direction was to dismiss the appeal. No issue was expressly left undecided, as the appeal was disposed of on a procedural ground.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II, Jodhpur (the appellant/revenue) against Ram Manohar Bhati (the respondent/assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action that is not explicitly detailed, but it is a D.B. Income Tax Appeal No. 233/2014. The procedural history indicates that the parties jointly submitted that the present issue is covered by a previous judgment of a Coordinate Bench of the High Court in D.B. Income Tax Appeal No. 8/2021 (Commissioner of Income Tax-I Vs. Satish Kumar Agarwal), decided on 27.09.2024. The amount in dispute is not stated.

What were the issues?

The Tribunal did not have to decide any specific issues on merits. The primary procedural issue was the maintainability of the appeal. The parties jointly submitted that the present issue is covered by a Coordinate Bench's judgment in CIT-I Vs. Satish Kumar Agarwal (D.B. Income Tax Appeal No. 8/2021), decided on 27.09.2024. The revenue's contention, implied by filing the appeal, was to challenge the order below. The assessee's position, by agreeing to the submission, was likely that the appeal should be decided in line with the precedent. The judgment also notes that the proposed substantial questions of law were kept open.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:51412-DB] (1 of 1) [ITA-233/2014] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 233/2014 C.i.t. Ii, Jodhpur ----Appellant Versus Ram Manohar Bhati ----Respondent For Appellant(s) : Mr. Sunil Bhandari For Respondent(s) : Mr. Anil Bhansali HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 13/12/2024 1. Learned counsel for the parties fairly submit that present issue is covered by the judgment passed by a Coordinate Bench of this Court, led by D.B. Income Tax Appeal No.8/2021 (Commissioner of Income Tax-I Vs. Satish Kumar Agarwal), decided on 27.09.2024. 2. In view of the joint submission, present appeal is dismissed as non-maintainable in view of the Circular 9 of 2024. 3. The proposed substantial questions of law are kept open. 4. In case any interference by the Hon’ble Apex Court against the aforementioned order is made, it shall be open for the appellant to seeks revival by moving appropriate application. (MUNNURI LAXMAN),J (DR. PUSHPENDRA SINGH BHATI),J 99-devrajP/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 16/12/2024 at 04:24:46 PM) (Downloaded on 28/10/2026 at 12:48:20 AM)

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