Commissioner Of Income Tax-I, Jodhpur v. Jawahar Lal Choudhary

HIGH COURT OF JUDICATURE FOR RAJASTHAN ATJODHPUR D.B. Misc. Application No. 32/2020 Commissioner of Income Tax-I, Jodhpur. Versus Jawahar Lal Choudhary ----Petitioner ----Respondent For Petitioner(s): Mr. K.K. Bissa. For Respondent(s): HON'BLE MR. JUSTICE ARUN BHANSALI HON'BLE MR. JUSTICE RAJENDRA PRAKASH SONIOrder 25/07/2023 1.In the peculiar circumstances of the case, the defectspointed out by the office are waived. 2.This application has been filed by the Revenue seeking recallof the order dated 19.1.2016 passed in D.B. Income Tax AppealNo.102/2014, whereby, in light of Circular No.21/2015 dated10.12.2015, the appeal was withdrawn by the Revenue. 3.Submissions were made that in light of the provisions of theCircular as another appeal D.B. Income Tax Appeal No.101/2014pertaining to the same assessee was pending and the combinedtax effect was beyond the monetary limit indicated in the Circular,the submission should not have been made for withdrawal of theappeal and, therefore, order be recalled. 4.Today, learned counsel for the Revenue made submissionsthat a fresh Circular No.17/2019 dated 08.08.2019 has beenissued, wherein, specific stipulation has been made that eachappeal would be considered individually and combined tax effect would not be seen for the purpose of the said Circular and in thatview of the matter, this application has been rendered infructuous. 5.In view of the submissions made, the present application isdismissed as having become infructuous. (RAJENDRA PRAKASH SONI),J 5-Sumit/- (ARUN BHANSALI),J