C.I.T. CENTRAL, JAIPUR vs. VINOD KATUWA

ITA/5/2015HC Rajasthan2024:RJ-JD:41352-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 The appeal was dismissed as withdrawn. The substantial question of law, which was formulated but not detailed, was kept open. The department was granted liberty to move an appropriate application for revival if the need arose. The reasoning for the withdrawal was based on the CBDT circular and the tax effect. No decision on the merits of the case was made.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-Central, Jaipur (the Revenue) against Shri Vinod Katuwa (the assessee) for the assessment year 2007-08. The appeal was before the High Court of Judicature for Rajasthan at Jodhpur. The tax effect in the appeal was stated to be below Rupees Two Crores. The procedural history leading to this appeal is not detailed in the judgment.

What were the issues?

1. Whether the appeal can be withdrawn by the appellant in light of the CBDT circular dated 17.09.2024, given the tax effect being below Rupees Two Crores? The Revenue, through its learned counsel, sought permission to withdraw the appeal, citing the CBDT circular dated 17.09.2024 and the tax effect being below Rupees Two Crores. No arguments were recorded for the assessee.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:41352-DB] (1 of 1) [ITA-5/2015] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 5/2015 Commissioner of Income Tax-Central, Jaipur ----Appellant Versus Shri Vinod Katuwa, Banswara (AY 2007-08) ----Respondent For Appellant(s) : Mr. KK Bissa For Respondent(s) : 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 The appeal is dismissed as withdrawn. 3.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 139-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 17/10/2024 at 05:30:18 PM) (Downloaded on 28/10/2026 at 12:46:05 AM)

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