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

ITA/103/2019HC Punjab & HaryanaPHHC01006025201923 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. The appeal was against 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 Assessment Year 2009-10. The High Court admitted the appeal on 3.10.2019. Subsequently, the assessee filed an application (CM No. 4321-CII of 2021) seeking permission to withdraw the appeal, having availed the 'Vivad Se Vishwas 2020' scheme.

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The Court noted that the assessee had availed the 'Vivad Se Vishwas 2020' scheme, which was the basis for seeking withdrawal. The Revenue did not object to this request. Consequently, the main appeal, ITA No. 103 of 2019, was dismissed as withdrawn. The High Court did not decide on the merits of the ITAT's order regarding the denial of exemption under Section 11(2) for Assessment Year 2009-10. The operative direction was to dismiss the appeal as withdrawn.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Tax Act, 1961, against the ITAT's order denying exemption under Section 11(2) for AY 2009-10 should be permitted to be withdrawn. Assessee's contention: The assessee sought to withdraw the appeal as it had opted for the 'Vivad Se Vishwas 2020' scheme. No specific legal arguments were presented regarding the merits of the ITAT's order in this application. Revenue's contention: The Revenue, through its counsel, had no objection to the assessee's request for withdrawal of the appeal.

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 2009-10, was dismissed.

The appeal is admitted vide order dated 3.10.2019. Now CM No. 4321-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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