C.I.T.UDAIPUR vs. BHIM SINGH

ITA/37/2014HC Rajasthan2024:RJ-JD:41346-DB09 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 reasoning 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 The Tribunal dismissed the appeal as withdrawn.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 substantial question of law, if any was formulated, was kept open. The department was granted liberty to move an appropriate application for revival if the need arose. No decision was made on the merits of the case.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax, Udaipur (the appellant/revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Shri Bhim Singh Chundawat. The appeal concerns assessment year(s) not specified in the judgment. The procedural history leading to this appeal is not detailed. The material fact presented in the judgment is that the tax effect in the appeal is below Rupees Two Crores. Based on a circular of the Central Board of Direct Taxes dated 17.09.2024, the learned counsel for the appellant sought permission to withdraw the appeal.

What were the issues?

The Tribunal was not required to decide any substantial questions of law on merits. The only issue before the Tribunal was whether the appeal filed by the revenue should be permitted to be withdrawn. The appellant (revenue) argued that the tax effect in the appeal was below Rupees Two Crores, and in view of the 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:41346-DB] (1 of 1) [ITA-37/2014] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 37/2014 Commissioner of Income Tax, Udaipur ----Appellant Versus Shri Bhim Singh Chundawat, 42, Vardhman Nagar, Hiran Magri, Sector-4, Udaipur ----Respondent For Appellant(s) : Mr. KK Bissa For Respondent(s) : Mr. Sachin Saraswat HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 09/10/2024 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 133-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 17/10/2024 at 05:28:45 PM) (Downloaded on 28/10/2026 at 12:45:51 AM)

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