PR. COMMISSIONER OF INCOME TAX.II, JODHP vs. M/S SHREE RAM GRANITES

ITA/97/2018HC Rajasthan2024:RJ-JD:42400-DB17 October 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal as non-maintainable in view of Circular 9 of 2024. The decision was based on the joint submission of the learned counsel for both parties that the present issue is covered by a judgment of a Coordinate Bench of the High Court in D.B. Income Tax Appeal No. 8/2021 (Commissioner of Income Tax-I Vs. Satish Kumar Agarwal), decided on 27.09.2024. The Court did not decide the proposed substantial questions of law on merits, explicitly keeping them open. The operative direction was to dismiss the appeal. The ratio decidendi is that if an appeal is rendered non-maintainable by a subsequent circular and this is jointly submitted by the parties, the appeal should be dismissed on that ground, without delving into the merits of the substantial questions of law.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax-II, Jodhpur (Revenue) against M/s Shree Ram Granites (Assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order passed by an authority, the nature of which is not detailed. The procedural history indicates that the parties jointly submitted that the present issue is covered by a previous judgment of a Coordinate Bench of the High Court in D.B. Income Tax Appeal No. 8/2021 (Commissioner of Income Tax-I Vs. Satish Kumar Agarwal), decided on 27.09.2024. The appeal was dismissed as non-maintainable in view of Circular 9 of 2024.

What were the issues?

1. Whether the present appeal is maintainable in light of Circular 9 of 2024? (Question of law) Assessee's contention: Not recorded. Revenue's contention: The Revenue, through its counsel, fairly submitted that the issue is covered by a judgment of a Coordinate Bench of the High Court in D.B. Income Tax Appeal No. 8/2021 (Commissioner of Income Tax-I Vs. Satish Kumar Agarwal), decided on 27.09.2024. This submission implies an acceptance of the applicability of the principles laid down in that judgment and potentially the circular.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:42400-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 97/2018 Pr. Commissioner Of Income Tax-II, Jodhpur. ----Appellant Versus M/s Shree Ram Granites, Khasra No. 261/262, Near Oil Mills, Bishangarh Road, Jalore. ----Respondent For Appellant(s) : Mr. Sunil Bhandari For Respondent(s) : Mr. Akshat Verma HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 17/10/2024 1. Learned counsel for the parties fairly submit that present issue is covered by the judgment passed by a Coordinate Bench of this Court, led by D.B. Income Tax Appeal No.8/2021 (Commissioner of Income Tax-I Vs. Satish Kumar Agarwal), decided on 27.09.2024. 2. In view of the joint submission, present appeal is dismissed as non-maintainable in view of the Circular 9 of 2024. 3. The proposed substantial questions of law are kept open. 4. In case any interference by the Hon’ble Apex Court against the aforementioned order is made, it shall be open for the appellant to seeks revival by moving appropriate application. (MUNNURI LAXMAN),J (DR.PUSHPENDRA SINGH BHATI),J 132-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 23/10/2024 at 05:00:40 PM) (Downloaded on 28/10/2026 at 12:47:23 AM)

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