SURENDRA SINGH RAJAWAT S/O PRABHUDAYAL RAJAWAT vs. ACIT, CENTRAL CIRCLE-1,

ITA/262/2018HC RajasthanRJHC02073856201816 August 2024Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted that the learned counsel for the appellant, after arguing at length, realized that the Assessing Officer had already passed an order in pursuance to the demand. Consequently, the appellant was not pressing the appeals and requested liberty to raise all the issues at an appropriate stage. The Tribunal accepted this submission and dismissed the appeals as not pressed, granting the liberty as prayed for. No decision was made on the merits of the case.

What were the facts?

The appeals were filed by the assessee, Surendra Singh Rajawat, against the respondent, ACIT, Central Circle-1, Jaipur. The assessment years are not explicitly stated in the provided text. The appeals challenged an order or action by the Assessing Officer, the details of which are not specified. The procedural history indicates that the learned counsel for the appellant argued at length. However, realizing that the Assessing Officer had already passed an order in pursuance to the demand, the appellant chose not to press the appeals.

What were the issues?

1. Whether the appeals are maintainable in light of the order passed by the Assessing Officer. (Question of law) Assessee's Contention: The assessee's counsel, after arguing at length, realized that the Assessing Officer had already passed an order in pursuance to the demand. Consequently, the assessee was not pressing the appeals and sought liberty to raise all issues at an appropriate stage. Revenue's Contention: The judgment does not record any specific contentions made by the revenue.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:34790-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 262/2018 Surendra Singh Rajawat S/o Prabhudayal Rajawat, Aged About 40 Years, R/o Meghna Vihar Bangar Cement Godown Tonk Road Jaipur ----Appellant Versus Acit, Central Circle-1, Jaipur (Raj) ----Respondent Connected With D.B. Income Tax Appeal No. 263/2018 Surendra Singh Rajawat S/o Shri Prabhu Dayal Rajawat, Aged About 40 Years, R/o Meghna Vihar Bangar Cement Godown Tonk Road Jaipur ----Appellant Versus Acit, Central Circle-1, Jaipur (Raj) ----Respondent For Appellant(s) : Mr.Prakul Khurana & Mr.Rajat Sharma for Mr.Sanjay Jhanwar For Respondent(s) : Mr.Siddharth Bapna with Mr.Meyhul Mittal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 16/08/2024 Learned counsel for the appellant after arguing at length realizing that in pursuance to the demand, the Assessing Officer has already passed an order, is not pressing the appeals with liberty to raise all these issues at an appropriate stage.

[2024:RJ-JP:34790-DB] (2 of 2) [ITA-262/2018] The appeals are dismissed as not pressed with liberty as prayed for. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Monika/104-105

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