M/S PREM CABLES P LTD. vs. THE DCIT SPECIAL RANGE/ I.T.O.

ITA/25/2011HC RajasthanRJHC01052028200815 March 2021Bench: SANGEET LODHA,RAMESHWAR VYAS1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the appellant to withdraw the appeal. The reasoning provided is that the appellant intends to avail the benefits under the Direct Tax Vivad Se Vishwas Act, 2020. Consequently, the appeal was dismissed as withdrawn. The application filed for withdrawal was disposed of accordingly. No specific findings on the merits of the original appeal were made as it was withdrawn.

What were the facts?

This matter concerns an appeal filed by M/s Prem Cables (P.) Ltd. (the appellant) against an order passed by the DCIT, Special Range, Jodhpur (the respondent). The appeal was filed before the High Court of Judicature for Rajasthan at Jodhpur. The appellant filed an application (1/2021) seeking withdrawal of the appeal. The reason stated for withdrawal was the appellant's intention to avail benefits under the Direct Tax Vivad Se Vishwas Act, 2020. The High Court considered this application.

What were the issues?

1. Whether the appellant is permitted to withdraw the appeal filed before the High Court. The appellant argued that they wish to withdraw the appeal to avail the benefits under the Direct Tax Vivad Se Vishwas Act, 2020. The judgment does not record any specific arguments from the respondent, but the court granted permission for withdrawal.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 25/2011 M/s Prem Cables (P.) Ltd. Through its Director, Abhay P. Shah S/ o Late Sh. Paras Raj Shah, Piplia Kalan, Pali. ----Appellant Versus The DCIT, Special Range, Jodhpur At present assessed with Income Tax Officer, Ward- 1, Pali. ----Respondent For Appellant(s) : Mr. Mukesh Gurjar on behalf of Mr. Anjay Kothari. For Respondent(s) : Ms. Surbhi Bissa on behalf of Mr. K.K. Bissa. HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE RAMESHWAR VYAS Order 15/03/2021 The matter comes up on an application (1/2021) preferred on behalf of the appellant seeking withdrawal of the appeal. The appeal is sought to be withdrawn as the appellant intends to avail benefit under the Direct Tax Vivad Se Vishwas Act, 2020. Permission is granted. The appeal is dismissed as withdrawn. The application (1/2021) stands disposed of accordingly. (RAMESHWAR VYAS),J (SANGEET LODHA),J 75-DJ/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 15/03/2021 at 05:40:10 PM) (Downloaded on 28/10/2026 at 12:07:24 AM)

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