M/S WINSOME FOUNDATION vs. ASSISTANT COMMISSIONER OF INCOME TAX CHD

ITA/154/2019HC Punjab & HaryanaPHHC01006015201923 April 2021Author: MR JUSTICE JASWANT SINGH,MR. JUSTICE SANT PARKASH2 pages
AI SummaryWithdrawn

What were the facts?

The assessee, M/s Winsome Foundation, filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Punjab and Haryana at Chandigarh. The appeal challenged an order dated 12.7.2018 passed by the Income Tax Appellate Tribunal (ITAT), Chandigarh Bench. The ITAT had dismissed the assessee's appeal against the denial of exemption under Section 11(2) of the Act for the Assessment Year 2010-11. The High Court admitted the appeal on 3.10.2019. Subsequently, the assessee filed an application (CM No. 4407-CII of 2021) seeking permission to withdraw the appeal, stating that it had availed the 'Vivad Se Vishwas 2020' scheme.

What did the High Court hold?

The High Court allowed the application for withdrawal. The Court noted that the assessee had filed an application to withdraw the appeal as it had availed the 'Vivad Se Vishwas 2020' scheme. The Revenue's counsel accepted notice and raised no objection to this request. Consequently, the application for withdrawal was allowed, and the main appeal (ITA No. 154 of 2019) was dismissed as withdrawn. The specific issue of denial of exemption under Section 11(2) for AY 2010-11 was not adjudicated on merits. The operative direction was to dismiss the appeal as withdrawn.

What were the issues?

1. Whether the appeal filed by the assessee under Section 260-A of the Income Tax Act, 1961, against the ITAT's order denying exemption under Section 11(2) for AY 2010-11, should be permitted to be withdrawn. This is a procedural issue concerning the withdrawal of an appeal. Assessee's contention: The assessee argued that it had availed the 'Vivad Se Vishwas 2020' scheme and therefore sought to withdraw the present appeal. Revenue's contention: The Revenue, through its counsel, accepted notice and had no objection to the assessee's request for withdrawal.

Which sections of the Income-tax Act were involved?

Section 260-A,Section 11(2)

AI-generated summary — verify with the full judgment below

-1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision : 23.4.2021 M/s Winsome Foundation .... Appellant versus Assistant Commissioner of Income Tax, C-1 (1), Chandigarh ... Respondents Coram: Hon'ble Mr. Justice Jaswant Singh Hon'ble Mr. Justice Sant Parkash [The aforesaid presence is being recorded through video conferencing since the proceedings are being conducted in virtual court.] Present Mr. Manpreet Singh Kanda, Advocate, for the applicant-appellant. Jaswant Singh, J. (Oral) The appellant-assessee-Society has filed the instant appeal under Section 260-A of the Income Tax Act, 1961 (for short, 'the Act'), against the order dated 12.7.2018 (Annexure A-5) passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'SMD', Chandigarh, whereby

the appeal filed by the appellant-assessee against the order of denial of exemption under Section 11(2) of the Act for the Assessment Year 2010-11, was dismissed.

The appeal is admitted vide order dated 3.10.2019. Now CM No. 4407-CII of 2021 has been filed by the applicant- appellant seeking permission to withdraw the appeal as it has availed the Scheme “Vivad Se

The order continues below.

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