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

ITA/86/2009HC Rajasthan2025:RJ-JD:8444-DB11 February 2025Bench: PUSHPENDRA SINGH BHATI, CHANDRA PRAKASH SHRIMALI1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted the submission of the learned counsel for the appellant that a similar appeal, D.B. Income Tax Appeal No. 57/2024, was dismissed by the Division Bench of the Court at Jaipur Bench on 27.09.2024 as not maintainable, in view of Circular 9 dated 17.09.2024. Consequently, the appellant sought permission to withdraw the present income tax appeal. The Court permitted the appellant to withdraw the appeal. The operative direction was that the appeal is dismissed as withdrawn, with liberty to the appellant to re-agitate the matter strictly in accordance with law if any occasion arises. No specific finding on the merits of the case was given, as the appeal was withdrawn.

What were the facts?

This matter concerns D.B. Income Tax Appeal No. 86/2009 filed by the Commissioner of Income Tax, Udaipur (the appellant/revenue) against M/s. Hindustan Zinc Ltd. (the respondent/assessee). The appeal was filed before the High Court of Judicature for Rajasthan at Jodhpur. The learned counsel for the appellant informed the Court that a similar appeal, D.B. Income Tax Appeal No. 57/2024, had been dismissed by the Division Bench of the same Court at Jaipur Bench on 27.09.2024 as not maintainable, citing Circular 9 dated 17.09.2024. Based on this development, the appellant sought permission to withdraw the present appeal.

What were the issues?

1. Whether the present Income Tax Appeal is maintainable in light of Circular 9 dated 17.09.2024? The appellant argued that a Division Bench of the Court at Jaipur had already dismissed a similar appeal (D.B. Income Tax Appeal No. 57/2024) as not maintainable, referencing Circular 9 dated 17.09.2024. Therefore, the appellant sought to withdraw the present appeal on the same grounds. The judgment does not record any specific arguments from the respondent.

AI-generated summary — verify with the full judgment below

[2025:RJ-JD:8444-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 86/2009 Commissioner of Income Tax, Udaipur ----Appellant Versus M/s. Hindustan Zinc Ltd. Yashad Bhawan, Udaripur ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Anjay Kothari HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE CHANDRA PRAKASH SHRIMALI Order 11/02/2025 1. Learned counsel for the appellant submits that the Division Bench of this Court at Jaipur Bench vide order dated 27.09.2024 has dismissed D.B. Income Tax Appeal No.57/2024 as not maintainable in view of the Circular 9 dated 17.09.2024, therefore, he seeks permission to withdraw the present income tax appeal. 2. In view of the above submission, the appellant is permitted to withdraw the income tax appeal. 3. Accordingly, the income tax appeal is dismissed as withdrawn. However, in case any occasion arises, the appellant shall be at liberty to re-agitate the matter strictly in accordance with law. (CHANDRA PRAKASH SHRIMALI),J (DR.PUSHPENDRA SINGH BHATI),J 64-Hanuman/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 17/02/2025 at 03:35:15 PM) (Downloaded on 27/10/2026 at 11:15:31 PM)

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