C.I.T. UDAIPUR vs. M/S PREM RATAN HOTEL

ITA/86/2014HC Rajasthan2024:RJ-JD:41347-DB09 October 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's request to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. The Court noted that the formulated substantial question of law, if any, was kept open. The department was granted liberty to move an appropriate application for revival of the appeal if the need arose in the future. No decision was made on the merits of the case.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax, Udaipur (the appellant/revenue) against M/s Prem Ratan Hotel (the respondent/assessee). The appeal pertains to an Income Tax Appeal No. 86/2014 before the High Court of Judicature for Rajasthan at Jodhpur. The judgment does not specify the assessment year(s) or the order/action under challenge, nor does it state the amount in dispute. The procedural history leading to this appeal is not detailed in the provided text.

What were the issues?

The Tribunal was not required to decide any substantial questions of law as the appeal was withdrawn. The appellant (revenue) sought permission to withdraw the appeal based on a circular of the Central Board of Direct Taxes dated 17.09.2024, stating that the tax effect in the appeal was below Rupees Two Crores. The respondent (assessee) did not present any arguments as the appeal was withdrawn by the appellant. No specific questions of law were formulated or argued by either party in the provided text.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:41347-DB] (1 of 1) [ITA-86/2014] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 86/2014 Commissioner of Income Tax, Udaipur ----Appellant Versus M/s Prem Ratan Hotel, Rana Bawri, Village-Chirwa, Tehsil- Girwa, Udaipur ----Respondent For Appellant(s) : Mr. KK Bissa For Respondent(s) : Mr. Sachin Saraswat HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 09/10/2024 1. The tax effect in appeal is below Rupees Two Crores, in view of the circular of Central Board of Direct Taxes dated 17.09.2024, learned counsel for the appellant seeks permission to withdraw the appeal. 2. The appeal is dismissed as withdrawn. 3. The formulated substantial question of law is kept open. 4. In case need arises, the department shall be at liberty to move appropriate application for revival. (MUNNURI LAXMAN),J (DR.PUSHPENDRA SINGH BHATI),J 134-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 17/10/2024 at 05:28:59 PM) (Downloaded on 28/10/2026 at 12:45:53 AM)

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