M/S S B L PRIVATE LIMITED vs. INCOME TAX OFFICER WARD 72 JAIPUR

ITA/49/2017HC RajasthanRJHC02047946201715 March 2021Bench: INDRAJIT MAHANTY,SATISH KUMAR SHARMA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the permission sought by the appellant. The Court allowed the miscellaneous applications filed for the stated reasons. Consequently, the appeals (D.B. Income Tax Appeal Nos. 49/2017, 50/2017, 51/2017 & 52/2017) were dismissed as withdrawn. The liberty to seek appropriate remedy under the Direct Tax Vivad Se Vishwas Scheme, 2020, was granted to the appellant. The Court did not decide the merits of the appeals themselves, as they were withdrawn. The ratio decidendi is that parties are generally permitted to withdraw their appeals to pursue remedies under a specific scheme, provided such liberty is sought and granted.

What were the facts?

The appellant, M/s Sbl Private Limited (formerly Sbl Industries Ltd.), filed four Income Tax Appeals (Nos. 49/2017, 50/2017, 51/2017, and 52/2017) before the High Court of Judicature for Rajasthan, Bench at Jaipur. The respondent in all these appeals was the Income Tax Officer, Ward 7(2), Jaipur. The appeals were filed against orders or actions of the Income Tax Department. The procedural history indicates that the appellant sought permission to withdraw these appeals.

What were the issues?

1. Whether the appellant is permitted to withdraw the present appeals (ITA Nos. 49/2017, 50/2017, 51/2017 & 52/2017)? Assessee's Contention: The learned counsel for the appellant sought permission to withdraw the present appeals with liberty to seek appropriate remedy under the Direct Tax Vivad Se Vishwas Scheme, 2020. The appellant relied on the provisions of the Direct Tax Vivad Se Vishwas Scheme, 2020, to seek this withdrawal and pursue an alternative remedy. Revenue's Contention: The judgment records no specific argument from the respondent revenue.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 49/2017 M/s Sbl Private Limited Formerly Sbl Industries Ltd., Sbl House 2, Commercial Complex, Shrestha Vihar, New Delhi, 110092 ----Appellant Versus The Income Tax Officer Ward 7(2), Jaipur. ----Respondent Connected With D.B. Income Tax Appeal No. 50/2017 M/s Sbl Private Limited Formerly Sbl Industries Ltd., Sbl House 2, Commercial Complex, Shrestha Vihar, New Delhi, 110092 ----Appellant Versus Income Tax Officer, Ward 7(2), Jaipur ----Respondent D.B. Income Tax Appeal No. 51/2017 M/s Sbl Private Limited Formerly Sbl Industries Ltd., Sbl House 2, Commercial Complex, Shrestha Vihar, New Delhi, 110092 ----Appellant Versus Income Tax Officer, Ward 7(2), Jaipur ----Respondent D.B. Income Tax Appeal No. 52/2017 M/s Sbl Private Limited Formerly Sbl Industries Ltd., Sbl House 2, Commercial Complex, Shrestha Vihar, New Delhi, 110092 ----Appellant Versus Income Tax Officer, Ward 7(2), Jaipur ----Respondent For Appellant(s) : Ms. Ishita Rawat on behalf of Mr. Gunjan Pathak For Respondent(s) : Mr. Sameer Jain

(2 of 2) [ITA-49/2017] HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE SATISH KUMAR SHARMA Order 15/03/2021 D.B. Misc. Application No.1/2021 For the reasons stated in the applications, the same are allowed. D.B. Income Tax Appeal No. 49/2017, 50/2017, 51/2017 & 52/2017 Learned counsel for the appellant seeks permission to withdraw the present appeals with liberty to seek appropriate remedy under the Scheme Direct Tax Vivad Se Vishwas Scheme, 2020. Permission, as sought for, is granted. Accordingly, the instant appeals stand dismissed as withdrawn with liberty as sought for. (SATISH KUMAR SHARMA),J (INDRAJIT MAHANTY),CJ BRIJ MOHAN GANDHI/Rajat/45-48

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