High Court of Judicature for Rajasthan · Judgments and reasoned final orders
Deputy Commissioner of Income Tax, (International Taxation), Jaipur v. Shri Arun Nagar, Udaipur
D.B. Civil Restoration Application No. 444/2025 in D.B. Income Tax Appeal No. 01/2024 ·
Revenue's restoration application allowed after condoning 531-day delay to recall peremptory defect-dismissal order, and restored appeal D.B. ITA No. 01/2024 simultaneously dismissed on low monetary tax effect under CBDT norms.
1. FACTS OF THE CASE
The Revenue filed D.B. Income Tax Appeal No. 01/2024 under section 260A challenging the ITAT Jaipur Bench order dated 17.08.2022 for AY 2012-13. Because registry defects were not cured within the three-week peremptory timeline fixed on 07.02.2024, the Registrar (Judicial) dismissed the appeal on 03.04.2024. With a delay of 531 days, the Revenue filed D.B. Civil Restoration Application No. 444/2025 candidly stating in paragraph 4 that 'though on merits the appeal does not survive due to low monetary limit as prescribed by CBDT, the department is of the view that the matter be restored & clean withdrawal of appeal be made'.
2. DISCUSSION BY THE COURT
Accepting the explanation that the delay in curing registry defects was bona fide and noting the Department's candid statement in paragraph 4 of the restoration application that the appeal did not survive due to the low monetary limit prescribed by the CBDT, the Division Bench first allowed the restoration application and restored D.B. Income Tax Appeal No. 01/2024 to its original number, and immediately took up the main appeal on board.
3. JUDICIAL DECISION
The Rajasthan High Court allowed D.B. Civil Restoration Application No. 444/2025 to restore D.B. Income Tax Appeal No. 01/2024 and simultaneously dismissed D.B. Income Tax Appeal No. 01/2024 as not surviving due to the low monetary limit prescribed under CBDT norms.
4. OUTCOME
In favour of the assessee (Shri Arun Nagar); D.B. Income Tax Appeal No. 01/2024 restored and dismissed on low CBDT monetary limit.
5. AKHB REVIEW POINT
AKHB analysis: Where a departmental appeal has been dismissed in default for non-removal of registry defects and subsequently falls below the revised CBDT monetary threshold, the Department may seek restoration expressly for recording a clean low-tax-effect disposal on the judicial record.
Source and verification
Reviewed from the complete 3-page official High Court judgment PDF (20260819_RJHC020924512025.pdf, SHA-256: b436b24eb7a0c872f029925ee025a145666755f2b7c18ea9a183b21bbde934fe).
Original PDF: 3 pages · SHA-256: b436b24eb7a0c872f029925ee025a145666755f2b7c18ea9a183b21bbde934fe
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Refers to the Income-tax Act, 1961 and allied statutory rules/circulars as applicable to the relevant assessment years.
No subsequent Supreme Court reversal or stay is recorded in the source judgment text.
AI disclosure and professional disclaimer
AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.