PR. COMMISSIONER OF INCOME TAX-1 vs. SUMIT BOTHRA

ITA/42/2024HC Rajasthan2024:RJ-JD:45940-DB13 November 2024Bench: MANINDRA MOHAN SHRIVASTAVA, 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 CBDT circular dated 17.09.2024, which indicated that the tax effect in the appeal was below the threshold for pursuing it. Consequently, the appeal was dismissed as withdrawn. However, the substantial questions of law that were proposed in the appeal were expressly kept open for consideration in an appropriate future case. No decision was made on the merits of the substantive issues.

What were the facts?

The appellant, Pr. Commissioner of Income Tax-1, Jodhpur, filed an appeal before the High Court of Judicature for Rajasthan at Jodhpur against an order concerning the respondent, Sumit Bothra. The tax effect in the appeal was stated to be below Rupees Two Crores. The appeal was filed as D.B. Income Tax Appeal No. 42/2024.

What were the issues?

1. Whether the appeal, having a tax effect below Rupees Two Crores, is maintainable in light of CBDT Circular dated 17.09.2024? Assessee's Contention: The assessee did not present any arguments as they were not represented. Revenue's Contention: The learned counsel for the appellant (Revenue) sought permission to withdraw the present appeal, citing the CBDT circular dated 17.09.2024, which likely pertains to monetary limits for filing appeals. The substantial questions of law proposed in the appeal were not argued on merits.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:45940-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 42/2024 Pr. Commissioner Of Income Tax-1, Jodhpur. ----Appellant Versus Sumit Bothra, Shop - 2, New Anaaj Mandi, Lunkaransar, Bikaner (Raj.) ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : - HON'BLE CHIEF JUSTICE MR. MANINDRA MOHAN SHRIVASTAVA HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 13/11/2024 1. The tax effect in appeal is below Rupees Two Crores, therefore, 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 present appeal. 2. The appeal is accordingly dismissed as withdrawn. 3. However, the substantial questions of law proposed in the appeal are kept open for consideration in the appropriate case.

(MUNNURI LAXMAN),J (MANINDRA MOHAN SHRIVASTAVA),CJ 20-Ramesh/PoonamS/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 14/11/2024 at 04:12:14 PM) (Downloaded on 28/10/2026 at 12:47:43 AM)

Recent GST High Court judgments

Search GST case law →