PR. COMMISSIONER OF INCOME TAX, UDAIPUR vs. M/S KHURANA CONSTRUCTION

ITA/95/2017HC Rajasthan2024:RJ-JD:41361-DB09 October 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal (High Court) allowed the appellant's request to withdraw the appeal. The reasoning was based on the Central Board of Direct Taxes (CBDT) circular dated 17.09.2024, which permits withdrawal of appeals where the tax effect is below Rupees Two Crores. The appeal was accordingly dismissed as withdrawn. The substantial question of law, if any formulated, was kept open. The department was granted liberty to move an appropriate application for revival if the need arose. No decision on the merits of the case was made.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Udaipur (the appellant/revenue) against M/s Khurana Construction (the respondent/assessee). The assessment year(s) are not specified in the judgment. The order or action under challenge is the appeal itself, filed before the High Court of Judicature for Rajasthan at Jodhpur. The amount in dispute is stated to be below Rupees Two Crores. The procedural history is that the revenue sought permission to withdraw the appeal.

What were the issues?

1. Whether the appeal can be withdrawn by the appellant in light of the CBDT circular dated 17.09.2024, considering the tax effect below Rupees Two Crores? (Question of procedure/administrative policy) Contentions: Assessee: No specific contentions are recorded in the judgment. Revenue: The learned counsel for the appellant (revenue) sought permission to withdraw the appeal, citing the CBDT circular dated 17.09.2024 and the tax effect being below Rupees Two Crores.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:41361-DB] (1 of 1) [ITA-95/2017] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 95/2017 Pr. Commissioner Of Income Tax, Udaipur. ----Appellant Versus M/s Khurana Construction, 35-A, Ambavgarh, Udaipur. ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Sanjay Nahar 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 The appeal is dismissed as withdrawn. 3.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 147-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 17/10/2024 at 05:32:24 PM) (Downloaded on 28/10/2026 at 12:46:26 AM)

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