THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), vs. M/S BHIVARAM PANNA LAL KUMAWAT

ITA/37/2022HC RajasthanRJHC02078249202213 August 2025Bench: SANJEEV PRAKASH SHARMA,SANJEET PUROHIT1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted the appellant's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.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 application for revival of the appeal if the matter is not covered under the aforementioned circular. No specific findings were made on the merits of the case, as the appeal was disposed of on a procedural ground.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central), Rajasthan, against M/s Bhivaram Panna Lal Kumawat. The assessment year(s) are not specified in the provided text. The appeal challenges an order or action by an authority, but the specific nature of the order and the authority that passed it are not detailed. The tax effect in the appeal is stated to be below Rupees Two Crores. The procedural history involves the appellant seeking permission to withdraw the appeal based on a circular of the Central Board of Direct Taxes dated 17.09.2024.

What were the issues?

The Tribunal did not have to decide any substantial questions of law as the appeal was withdrawn. The appellant (Revenue) sought permission to withdraw the appeal. The Revenue's contention was based on the tax effect being below Rupees Two Crores, referencing a circular of the Central Board of Direct Taxes dated 17.09.2024. The respondent (Assessee) did not present any arguments as the appeal was withdrawn by the appellant.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:31450-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 37/2022 The Principal Commissioner of Income Tax (Central), Rajasthan, Fourth Floor, LIC Building-2, Bhawani Singh Road, Ambedkar Circle, Jaipur, Rajasthan. ----Appellant Versus M/s Bhivaram Panna Lal Kumawat, 602, Elements Mall, DCM Ajmer Road, Jaipur. (PIN/GIR No. AABFB3002C). ----Respondent For Appellant(s) : Mr. Siddharth Bapna with Mr. Sarvesh Jain, Mr. Meyhul Mitta and Mr. Rahul Kumar HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJEET PUROHIT Order 13/08/2025 1. Since, 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 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. The Department shall be at liberty to move an application for revival in case the matter is not covered under the circular. (SANJEET PUROHIT),J (SANJEEV PRAKASH SHARMA),J AMIT/43

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