PR. COMMISSIONER OF INCOME TAX vs. SH. GAURAV JEEWAN DANGARPURIA

ITA/29/2024HC Rajasthan2024:RJ-JD:49319-DB03 December 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted the Revenue's request to withdraw the appeal. The reasoning provided was based on the tax effect being below Rupees Two Crores and the applicability of the CBDT circular dated 17.09.2024. The Tribunal dismissed the appeal as withdrawn. The formulated/proposed substantial question of law was kept open, and the department was granted liberty to move an appropriate application for revival if the need arose. No decision was made on the merits of any substantive issue.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax, Udaipur (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Sh. Gaurav Jeewan Dangarpuria. The appeal pertains to the assessment year(s) not specified in the judgment. The specific order or action under challenge and the authority that passed it are not detailed. The amount in dispute is also not explicitly stated, other than that the tax effect is below Rupees Two Crores. The procedural history is limited to the filing of the appeal by the Revenue.

What were the issues?

The Tribunal did not have to decide any substantive issues on merits. The primary procedural issue was whether the Revenue should be permitted to withdraw the appeal. The Revenue argued that the tax effect in the appeal is below Rupees Two Crores, and in view of the Central Board of Direct Taxes (CBDT) circular dated 17.09.2024, they sought permission to withdraw the appeal. The judgment does not record any arguments from the respondent.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:49319-DB] (1 of 1) [ITA-29/2024] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 29/2024 Pr. Commissioner Of Income Tax, Udaipur ----Appellant Versus Sh. Gaurav Jeewan Dangarpuria, 05/06, Syphon Colony, Syphon Chouraha, Udaipur (Raj.) ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 03/12/2024 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 / proposed 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 107-devrajP/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 05/12/2024 at 03:39:18 PM) (Downloaded on 28/10/2026 at 12:48:09 AM)

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