TELECRATS INDIA PRIVATE LIMITED vs. INCOME TAX OFFICER

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ITA/85/2024HC RajasthanRJHC02040381202405 August 2024Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's request to withdraw the appeal. The court dismissed the appeal as withdrawn. The court also granted the appellant the liberty to apply under the 'Vivad Se Vishwas' Scheme, as prayed for by the appellant's counsel. No substantive issues concerning the Income Tax Act were decided on merits.

What were the facts?

The appellant, Telecrats India Private Limited, filed an appeal before the High Court of Judicature for Rajasthan, Bench at Jaipur. The appeal was against an order or action by the Income Tax Officer, Ward 1(1), Jaipur. The specific assessment year(s) and the amount in dispute are not recorded in the provided text. The procedural history indicates that the appeal was heard on August 2, 2024, and the order was reserved. Subsequently, the counsel for the appellant requested permission to withdraw the appeal.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The sole matter before the court was the appellant's request to withdraw the appeal. The appellant's contention was that they wished to withdraw the appeal with liberty to apply under the 'Vivad Se Vishwas' Scheme, as announced in the Finance Bill, 2024. The respondent's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

[2024:RJ-JP:33324-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 85/2024 Telecrats India Private Limited, Having Its Address At B-21, Shakti Bhawani Shiavaji Colony, Khatipura Road, Jhotwara, Jaipur Through Authorized Signatory Shri Ravindra Singh Shekhawat ----Appellant Versus Income Tax Officer, Ward 1(1), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, C-Scheme, Jaipur ----Respondent For Appellant(s) : Ms. Satwika Jha Mr. Rohan Chatter For Respondent(s) : HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 05/08/2024 This appeal was heard on 02.08.2024 and the order was reserved. Before the order could be pronounced, request has been made by the counsel for the appellant seeking permission to withdraw the appeal with liberty to apply under ‘Vivad Se Vishwas’ Scheme as announced in the Finance Bill, 2024. The appeal is dismissed as withdrawn with liberty as prayed for. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Simple Kumawat /S1

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