PR. COMMISSIONER OF INCOME TAX 1, JDR vs. PUSTIKAR LAGHU VYAPARIK PRATISTHAN BACHA

ITA/61/2016HC Rajasthan2024:RJ-JD:41354-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 reasoning provided is solely based on the tax effect being below Rupees Two Crores and a circular of the Central Board of Direct Taxes dated 17.09.2024. Consequently, the appeal was dismissed as withdrawn. The Tribunal explicitly stated that the formulated substantial question of law is kept open. Furthermore, the department is granted liberty to move an appropriate application for revival of the appeal if the need arises. No decision on the merits of the case was made.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax-I, Jodhpur (the appellant/revenue) against Pustikar Laghu Vyaparik Pratisthan Bachat Evam Sakh Sahakari Samiti Ltd. (the respondent/assessee). The appeal pertains to an assessment year not specified in the judgment. The appeal challenges an order or action passed by an authority, the nature of which is not detailed. The tax effect in the appeal is stated to be below Rupees Two Crores. The procedural history is that the revenue filed the present appeal before the High Court of Judicature for Rajasthan at Jodhpur.

What were the issues?

The Tribunal did not have to decide any substantial questions of law as the appeal was withdrawn. The judgment records no arguments from either the assessee or the revenue on the merits of the case. The only procedural aspect addressed is the appellant's request to withdraw the appeal. The appellant sought permission to withdraw the appeal based on a circular of the Central Board of Direct Taxes dated 17.09.2024, which likely relates to monetary limits for filing appeals.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:41354-DB] (1 of 1) [ITA-61/2016] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 61/2016 Pr. Commissioner Of Income Tax- I, Jodhpur ----Appellant Versus Pustikar Laghu Vyaparik Pratisthan Bachat Evam Sakh Sahakari Samiti Ltd., 4-F-71, New Power House Road, Jodhpur. ----Respondent For Appellant(s) : Mr. KK Bissa For Respondent(s) : Mr. Nishant Bora 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 141-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 17/10/2024 at 05:30:46 PM) (Downloaded on 28/10/2026 at 12:46:10 AM)

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