MAN PRAKASH TALKIES PVT. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX

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ITA/78/2020HC RajasthanRJHC02041676202006 February 2025Bench: AVNEESH JHINGAN,PRAMIL KUMAR MATHUR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the learned counsel for the appellants to withdraw the appeals. Consequently, the appeals were dismissed as withdrawn. All pending applications associated with these appeals were also dismissed as a result of the withdrawal. The Tribunal did not make any findings on the merits of the case or the underlying tax dispute, as the appeals were disposed of on a procedural basis. The ratio decidendi would be that an appellant has the right to withdraw their appeal, and upon such withdrawal, the appeal is dismissed without prejudice to any other proceedings or rights.

What were the facts?

The appeals were filed by Man Prakash Talkies Pvt. Ltd. (the assessee) against the Deputy Commissioner of Income Tax, Circle 2, Jaipur (the revenue). The assessment years are not specified in the judgment. The appeals challenged an order or action passed by an authority, the details of which are not provided. The amount in dispute is also not stated. The procedural history leading to these appeals is not elaborated upon, other than the fact that these are Income Tax Appeals before the High Court of Judicature for Rajasthan, Bench at Jaipur.

What were the issues?

The Tribunal did not have to decide any issues on merits. The sole matter before the Tribunal was the appellant's request to withdraw the appeals. The appellant's contention was to withdraw the appeals. The respondent's (revenue's) contention is not recorded in the judgment.

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:5252-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 78/2020 Man Prakash Talkies Pvt. Ltd., Having Its Registered Address At Upper Ground Floor, A-8, Golcha Trade Centre, M.i. Road, Jaipur. ----Appellant Versus Deputy Commissioner Of Income Tax, Circle 2, Jaipur Having Its Address At New Central Revenue Building Bhagwan Das Road, Statue Circle, C-Scheme, Jaipur. ----Respondent Connected With D.B. Income Tax Appeal No. 73/2020 Man Prakash Talkies Pvt. Ltd., Having Its Registered Address At Upper Ground Floor, A-8, Golcha Trade Centre, M.i. Road, Jaipur. ----Appellant Versus Deputy Commissioner Of Income Tax, Circle 2, Jaipur Having Its Address At New Central Revenue Building Bhagwan Das Road, Statue Circle, C-Scheme, Jaipur. ----Respondent For Appellant(s) : Mr. Muzaffar Iqbal for Mr. Siddharth Ranka For Respondent(s) : Mr. Anuroop Singhi with Mr. NS Bhati HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR Order 06/02/2025 Learned counsel for the appellants seeks permission to withdraw the Appeals. The appeals are dismissed as withdrawn. All pending application(s) stand dismissed. (PRAMIL KUMAR MATHUR),J (AVNEESH JHINGAN),J Sunita/monika/40-41

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