PR. COMMISSIONER OF INCOME TAX 1 vs. HITKARI AND SWARAJ ENTERPRISES PVT. LTD.

ITA/4/2023HC Rajasthan2024:RJ-JD:51413-DB13 December 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN2 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal, in view of the joint submission by the learned counsel for both parties, dismissed the present appeal as non-maintainable. The reasoning was based on the concession that the issue was covered by the judgment of a Coordinate Bench of the High Court in D.B. Income Tax Appeal No. 8/2021, decided on 27.09.2024, and in light of Circular 9 of 2024. The Tribunal explicitly stated that the proposed substantial questions of law were kept open. The operative direction was to dismiss the appeal. The judgment also noted that if any interference by the Hon'ble Apex Court occurs against the aforementioned order, it shall be open for the appellant to seek revival by moving an appropriate application. No issue was expressly left undecided, as the appeal was disposed of on maintainability.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax 1, Jodhpur (the appellant/revenue) against Hitkari And Swaraj Enterprises Pvt. Ltd. (the respondent/assessee). The specific assessment year(s) and the order or action under challenge are not explicitly stated in the provided text. The procedural history indicates that the learned counsel for both parties jointly submitted that the present issue is covered by a previous judgment of a Coordinate Bench of the High Court in D.B. Income Tax Appeal No. 8/2021, decided on 27.09.2024. The amount in dispute is not mentioned.

What were the issues?

The judgment does not explicitly frame the substantial questions of law that the Tribunal had to decide. However, the core issue revolved around whether the present appeal was maintainable. The appellant (revenue) likely argued for the maintainability of the appeal, possibly based on the merits of the case or specific legal grounds. The respondent (assessee) contended, through their counsel, that the issue was covered by a prior judgment of a Coordinate Bench of the High Court in Commissioner of Income Tax-I Vs. Satish Kumar Agarwal (D.B. Income Tax Appeal No.8/2021), decided on 27.09.2024. The parties jointly submitted this point to the Court. The appeal's maintainability was also considered in light of Circular 9 of 2024.

Which sections of the Income-tax Act were involved?

None explicitly mentioned

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:51413-DB] (1 of 2) [ITA-4/2023] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 4/2023 Pr. Commissioner Of Income Tax 1, Jodhpur ----Appellant Versus Hitkari And Swaraj Enterprises Pvt. Ltd., Shop No. 3, Ray Colony, Barmer. ----Respondent For Appellant(s) : Mr Sunil Bhandari For Respondent(s) : Mr. Prateek Grattani HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 13/12/2024 1. Learned counsel for the parties fairly submit that present issue is covered by the judgment passed by a Coordinate Bench of this Court, led by D.B. Income Tax Appeal No.8/2021 (Commissioner of Income Tax-I Vs. Satish Kumar Agarwal), decided on 27.09.2024. 2. In view of the joint submission, present appeal is dismissed as non-maintainable in view of the Circular 9 of 2024. 3. The proposed substantial questions of law are kept open. 4. In case any interference by the Hon’ble Apex Court against the aforementioned order is made, it shall be open for the appellant to seeks revival by moving appropriate application. (MUNNURI LAXMAN),J (DR. PUSHPENDRA SINGH BHATI),J 100-devrajP/- (Uploaded on 16/12/2024 at 04:24:57 PM) (Downloaded on 28/10/2026 at 12:48:23 AM)

[2024:RJ-JD:51413-DB] (2 of 2) [ITA-4/2023] Powered by TCPDF (www.tcpdf.org) (Uploaded on 16/12/2024 at 04:24:57 PM) (Downloaded on 28/10/2026 at 12:48:23 AM)

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