CIT vs. BHAGWAN DAS

ITA/579/2011HC RajasthanRJHC02065155201125 September 2024Bench: AVNEESH JHINGAN,ASHUTOSH KUMAR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal permitted the appellant (Revenue) to withdraw the appeals. The reasoning was based on the circular of the Central Board of Direct Taxes dated 17.09.2024, which allows for withdrawal of appeals where the tax effect is below Rupees Two Crores. Consequently, the appeals were dismissed as withdrawn. The Tribunal explicitly stated that the formulated substantial question of law is kept open, meaning the merits of the substantial question were not decided. No operative directions were issued regarding the tax liability or assessment.

What were the facts?

The appeals were filed by the Commissioner of Income Tax, Jaipur, against the orders concerning Shri Bhagwan Das Thawrani, Prop. M/s Raj Kumar Vishan Das, for assessment year(s) not specified. The appeals were filed before the High Court of Judicature for Rajasthan, Bench at Jaipur. The tax effect in the appeals was stated to be below Rupees Two Crores. The appeals were connected. The respondents were the legal heirs of the deceased assessee, Shri Bhagwan Das Thawrani.

What were the issues?

1. Whether the appeals should be permitted to be withdrawn by the appellant (Revenue) in light of the CBDT circular dated 17.09.2024, given that the tax effect is below Rupees Two Crores. Contentions: Assessee: No arguments recorded for the assessee in this excerpt. Revenue: The learned counsel for the appellant (Revenue) sought permission to withdraw the appeals, 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-JP:40964-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 579/2011 Commissioner Of Income Tax, Jaipur. ----Appellant Versus Shri Bhagwan Das Thawrani, Prop. M/s Raj Kumar Vishan Das, Tripolia Bazar, Jaipur ----Respondent-Non-applicant 1/1/1 Shri Rajesh Thawrani son of Late Shri Bhagwan Das Thawrani, resident of J-72, Ashok Chowk, Adarsh Nagar, Jaipur. 1/1/2 Shri Prakash Thawrani son of Late Shri Bhagwan Das Thawrani, resident of N-74, Rubi Land, Adinath Nagar, Opp. World Trade Park, J.L.N. Marg, Jaipur. 1/1/3 Smt. Vimita Balani, Married daughter of Late Shri Bhagwan Das Thawrani, (W/o Shri Anil Balani) resident of Morumal Mansion 502, 10th Road, Khar, Mumbai. 1/1/4 Smt. Sonia Savlani, Married daughter of Late Shri Bhagwan Das Thawrani, (W/o Shri Dilip Kumar) resident of Savlani Estate No.4, Ghor Dod Road, Surat. ---Respondents-Non-applicants Connected With D.B. Income Tax Appeal No. 97/2012 Commissioner of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj.) ----Appellant Versus Shri Bhagwan Das Thawrani, Prop. M/s Raj Kumar Vishan Das, Tripolia Bazar, Jaipur. ----Respondent/Assessee For Appellant(s) : Mr. Anuroop Singhi Mr. N.S. Bhati For Respondent(s) :

[2024:RJ-JP:40964-DB] (2 of 2) [ITA-579/2011] HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 25/09/2024 1. The tax effect in appeals is below Rupees Two Crores, in view of the circular of Central Board of Direct Taxes dated 17.09.2024, learned counsel for appellant seeks permission to withdraw the appeals. 2. The appeals are dismissed as withdrawn. 3. The formulated substantial question of law is kept open. (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J Simple Kumawat /09-10

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