C.I.T., AJMER vs. M/S FASHION SUITINGS PVT. LTD.

ITA/247/2013HC Rajasthan2024:RJ-JD:41576-DB10 October 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted the appellant's request to withdraw the appeal. The appeal was dismissed as withdrawn. The Tribunal explicitly stated that the formulated substantial question of law is kept open. Furthermore, the department was granted liberty to move an appropriate application for revival of the appeal if the need arises. No decision on the merits of the case was made.

What were the facts?

This matter concerns an appeal filed by the Commissioner of Income Tax, Jaipur (the appellant/revenue) against M/s Fashion Suitings Pvt. Ltd. (the respondent/assessee). The appeal pertains to the assessment year(s) not specified in the judgment. The order or action under challenge is not detailed, nor is the authority that passed it. The amount in dispute is also not explicitly stated, but the tax effect in the appeal is noted as being below Rupees Two Crores. The procedural history is that the revenue 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The Tribunal was not required to decide any substantial questions of law as the appeal was withdrawn.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 judgment does not record any arguments made by either the assessee or the revenue. The only relevant point is the appellant's request to withdraw the appeal based on a CBDT circular dated 17.09.2024 concerning tax effect below Rupees Two Crores.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:41576-DB] (1 of 1) [ITA-247/2013] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 247/2013 Commissioner of Income Tax, Jaipur ----Appellant Versus M/s Fashion Suitings Pvt. Ltd. B-382, Shastri Nagar, Bhilwara (Rajasthan). ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Sanjay Nahar HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 10/10/2024 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 The appeal is dismissed as withdrawn. 3.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 164-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 17/10/2024 at 05:40:07 PM) (Downloaded on 28/10/2026 at 12:46:53 AM)

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