C.I.T. TDS, JAIPUR vs. M/S HINDUSTAN ZINC LTD.

ITA/64/2014HC RajasthanRJHC01015395201411 May 2021Bench: SANDEEP MEHTA,DEVENDRA KACHHAWAHA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal decided that the appeal had become infructuous in light of CBDT Circular No. 17/2019. The reasoning was based on the submission made by the appellant's counsel. The Tribunal granted permission to withdraw the appeal. The operative direction was to dismiss the appeal as withdrawn and infructuous. No specific issue was left undecided, as the appeal was withdrawn by the appellant.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (TDS), Jaipur, against M/s Hindustan Zinc Ltd., Chittorgarh. The assessment year(s) are not specified in the provided text. The appeal challenges an order or action, the nature of which is not detailed. The amount in dispute is also not stated. The procedural history relevant to the appeal's conclusion is that the appellant's counsel submitted that the appeal had become infructuous due to CBDT Circular No. 17/2019 and sought permission to withdraw the appeal. The respondent's counsel had no objection.

What were the issues?

1. Whether the appeal has become infructuous in light of CBDT Circular No. 17/2019? (Question of law) Assessee's Contention: The assessee (respondent) did not raise any specific contention but did not object to the withdrawal of the appeal. Revenue's Contention: The appellant (Revenue) contended that the appeal had become infructuous due to CBDT Circular No. 17/2019 and sought to withdraw the appeal.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 64/2014 Commissioner of Income Tax (TDS), Jaipur ----Appellant Versus M/s Hindustan Zinc Ltd., Chanderiya Lead Zinc Smelter VIII, Putholi, Chittorgarh ----Respondent For Appellant(s) : Mr. Kuldeep Mathur through VC For Respondent(s) : Mr. Anjay Kothari through audio call HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE DEVENDRA KACHHAWAHA Order 11/05/2021 Shri Kuldeep Mathur, Advocate, representing the appellant submits that the appeal has rendered infructuous in light of the Circular No.17/2019 issued by the Central Board for Direct Taxes (CBDT) and therefore, he seeks permission to withdraw the appeal. Shri Anjay Kothari, Advocate, representing the respondent, does not have any objection to the withdrawal of the appeal. Accordingly, the instant appeal is dismissed as withdrawn and as having become infructuous by virtue of the aforesaid circular. (DEVENDRA KACHHAWAHA),J (SANDEEP MEHTA),J 7-Mohan/amit/-

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