PRINCIPAL COMMISSIONER OF INCOME TAX-1, vs. SHRI DEEPAK MATA

ITA/53/2023HC RajasthanRJHC02029244202308 November 2024Bench: AVNEESH JHINGAN,UMA SHANKER VYAS2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (High Court) granted the appellant's (Revenue's) request to withdraw the appeals. The appeals were accordingly dismissed as withdrawn. The judgment explicitly states that the formulated substantial question of law is kept open. No decision on the merits of the case was made. The operative direction was the dismissal of the appeals as withdrawn.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax-1, Jaipur (the Revenue) against Shri Deepak Mata (the assessee). The appeals concerned assessment years not specified in the judgment. The appeals were before the High Court of Judicature for Rajasthan, Bench at Jaipur. The tax effect in the appeals was stated to be below Rupees Two Crores. Learned counsel for the appellant sought permission to withdraw the appeals in view of a circular of the Central Board of Direct Taxes dated 17.09.2024.

What were the issues?

1. Whether the appeals should be permitted to be withdrawn by the appellant (Revenue) in light of the CBDT circular dated 17.09.2024, given the tax effect being below Rupees Two Crores? Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The Revenue, through its learned counsel, sought permission to withdraw the appeals based on the CBDT circular dated 17.09.2024, citing the tax effect being below Rupees Two Crores.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:46254-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 53/2023 Principal Commissioner Of Income Tax-1, Income Tax Department, New Central Revenue Building, Statue Circle, Jaipur, Rajasthan. ----Appellant Versus Shri Deepak Mata, 96, Vankhandi Chowk, Mata Bhawan, Kumahar Mohalla, Ramgarh, Alwar ----Respondent Connected With D.B. Income Tax Appeal No. 63/2023 Principal Commissioner Of Income Tax-1, Income Tax Department, New Central Revenue Building, Statue Circle, Jaipur, Rajasthan. ----Appellant Versus Shri Deepak Mata, 96, Vankhandi Chowk, Mata Bhawan, Kumahar Mohalla, Ramgarh, Alwar ----Respondent For Appellant(s) : Mr. Anuroop Singhi with Mr. Aditya Khandelwal For Respondent(s) : Mr. Rohan Chatter for Mr. Siddharth Ranka HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 08/11/2024 1. The tax effect in appeals 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 appeals.

[2024:RJ-JP:46254-DB] (2 of 2) [ITA-53/2023] 2. The appeals are dismissed as withdrawn. 3. The formulated substantial question of law is kept open. (UMA SHANKER VYAS),J (AVNEESH JHINGAN),J Simple Kumawat /18-19

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