PRINCIPAL COMMISSIONER OF INCOME TAX-2, vs. ANITA DEVI

ITA/7/2023HC RajasthanRJHC02010203202314 November 2024Bench: AVNEESH JHINGAN,UMA SHANKER VYAS2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted the Revenue's request to withdraw the appeals. The reasoning was based on the Central Board of Direct Taxes circular dated 17.09.2024, and the fact that the tax effect in the appeals was below Rupees Two Crores. Consequently, the appeals were dismissed as withdrawn. The Tribunal explicitly stated that the formulated substantial question of law was kept open, implying that the merits of the case were not decided.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax-2, Jaipur (the Revenue) against orders concerning assessment years not specified in the judgment. The respondents are Anita Devi and M/s S.B. Mittal Memorial Heart and Critical Care Hospital. The tax effect in both appeals was stated to be below Rupees Two Crores. The appeals were filed before the High Court of Judicature for Rajasthan, Bench at Jaipur.

What were the issues?

The primary issue before the Tribunal was whether to permit the Revenue to withdraw the appeals. The Revenue, through its counsel, sought permission to withdraw the appeals, citing a circular of the Central Board of Direct Taxes dated 17.09.2024, which likely relates to monetary limits for filing appeals. The judgment does not record any arguments from the respondents.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:46982-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 7/2023 Principal Commissioner Of Income Tax-2, Jaipur, New Central Revenue Building, Statue Circle C-Scheme, Jaipur (Raj.)302005. ----Appellant Versus Anita Devi, Proprietor Arogya Deep B.d. Todi College Road Laxmangarh Sikar(Raj.). ----Respondent Connected With D.B. Income Tax Appeal No. 10/2023 Principal Commissioner Of Income Tax-2, New Central Revenue Building Statue Circle, C-Scheme, Jaipur (Raj.) 302005. ----Appellant Versus M/s S.b. Mittal Memorial Heart And Critical Care Hospital, Silver Jubilee Road, Sikar (Raj.) 332001. ----Respondent For Appellant(s) : Mr. Sandeep Pathak For Respondent(s) : Ms. Apeksha Bapna & Mr. Rohan Chatter for Mr. Siddharth Ranka HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS Order 14/11/2024 1. The tax effect in appeals are 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. 2. The appeals are dismissed as withdrawn.

[2024:RJ-JP:46982-DB] (2 of 2) [ITA-7/2023] 3. The formulated substantial question of law is kept open. (UMA SHANKER VYAS),J (AVNEESH JHINGAN),J Riya/3-4

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