COMMISSIONER OF INCOME TAX, JAIPUR vs. M/S KRISHI UPAJ MANDI SAMITI, ANOOPGARH

ITA/54/2016HC Rajasthan2026:RJ-JD:48442-DB06 October 2026Bench: ARUN MONGA, YOGENDRA KUMAR PUROHIT1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted the submission made by the learned counsel for the appellant (Revenue) that in view of the Circular dated 17.09.2024 issued by the Central Board of Direct Taxes, the tax effect involved in the present appeal is less than Rs. 2 Crores. Consequently, the Revenue had instructions to withdraw the appeal. In light of this submission, the appeal was dismissed as withdrawn. All pending applications were also disposed of. No decision was made on the merits of the original appeal filed by the Revenue before the Tribunal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax Exemptions, Jaipur (the Revenue) against the judgment dated 16.03.2016 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur. The Tribunal's order was in ITA No. 320/JODH/2015 for the assessment year 2008-09, and it had dismissed the appeal filed by the Revenue. The assessee is M/s Krishi Upaj Mandi Samiti, Anoopgarh. The Revenue's counsel submitted that the tax effect in the appeal was less than Rs. 2 Crores, citing a Circular dated 17.09.2024 issued by the Central Board of Direct Taxes. Based on this, the Revenue sought to withdraw the appeal.

What were the issues?

1. Whether the appeal filed by the Revenue is to be dismissed as withdrawn in light of the Central Board of Direct Taxes Circular dated 17.09.2024 regarding tax effect, and the submission made by the Revenue's counsel? (Question of procedure/administrative policy) Assessee's contentions: Not recorded in the judgment. Revenue's contentions: The Revenue's counsel submitted that in view of the Circular dated 17.09.2024 issued by the Central Board of Direct Taxes, the tax effect involved in the present appeal is less than Rs. 2 Crores. Therefore, the Revenue had instructions to withdraw the present appeal.

AI-generated summary — verify with the full judgment below

[2026:RJ-JD:48442-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 54/2016 CNR: RJHC010694382016 | URN: ITA / 243U / 2016 Commissioner Of Income Tax Exemptions, Jaipur ----Appellant Versus M/s Krishi Upaj Mandi Samiti, Anoopgarh ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : - HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT Order 06/10/2026 1. The present appeal is directed against the judgment dated 16.03.2016 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur, in ITA No. 320/JODH/2015 for the assessment year 2008-09, whereby the appeal filed by the Revenue was dismissed. 2. At the very outset, learned counsel for the appellant submits that in view of the Circular dated 17.09.2024 issued by the Central Board of Direct Taxes, the tax effect involved in the present appeal is less than Rs. 2 Crores. He, therefore, submits that he has instructions to withdraw the present appeal. 3. In view of the aforesaid submission, the appeal is dismissed as withdrawn. All pending application(s) also stand disposed of. (YOGENDRA KUMAR PUROHIT),J (ARUN MONGA),J 79/Raksha Rakhecha Powered by TCPDF (www.tcpdf.org) (Uploaded on 07/10/2026 at 11:08:38 AM) (Downloaded on 28/10/2026 at 12:42:31 AM)

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