SHRI LABH SINGH S/O SHRI CHATTAR SINGH vs. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, KARNAL, HARYANA

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ITA/214/2018HC Punjab & HaryanaPHHC01119060201806 August 2018Author: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE AVNEESH JHINGAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeal as withdrawn. The Court granted liberty to the appellant-assessee to pursue such remedies as may be available to him in accordance with law. This implies that the High Court did not adjudicate on the merits of the case but allowed the assessee to withdraw the appeal. The specific liberty granted suggests the assessee can approach the ITAT under Section 254(2) for rectification of any perceived omissions or errors in the ITAT's order. No specific issue was decided on merits by the High Court.

What were the facts?

The assessee, Labh Singh, filed an appeal under Section 260A of the Income Tax Act, 1961, before the High Court of Punjab and Haryana at Chandigarh. This appeal challenged an order passed by the Income Tax Appellate Tribunal (ITAT), Chandigarh Bench, dated August 5, 2016, in ITA No. 1/CHANDI/2016. The assessee's counsel informed the High Court that certain points raised before the ITAT had not been addressed. Consequently, the assessee sought permission to withdraw the appeal before the High Court, with liberty to approach the ITAT under Section 254(2) of the Act for rectification.

What were the issues?

1. Whether the High Court should permit the withdrawal of the appeal filed under Section 260A of the Income Tax Act, 1961, with liberty to approach the ITAT under Section 254(2) of the Act. Assessee's Contention: The assessee argued that certain points raised before the ITAT were not dealt with in the impugned order. Therefore, the assessee requested to withdraw the appeal before the High Court and seek recourse to the ITAT under Section 254(2) of the Act for rectification of the order. Revenue's Contention: The judgment does not record any specific contention from the revenue's side regarding the withdrawal of the appeal or the assessee's prayer.

Which sections of the Income-tax Act were involved?

Section 260A,Section 254(2)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 214 of 2018 (O&M) Decided on : 06.08.2018 Labh Singh . . . Appellant(s) Versus Commissioner of Income Tax, Aayakar Bhawan, Karnal, Haryana . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE AVNEESH JHINGAN PRESENT: Mr. S.K. Mukhi, Advocate for the appellant(s)-assessee. **** AJAY KUMAR MITTAL, J. (Oral) This is an appeal under Section 260A of the Income Tax Act, 1961 (in short 'the Act') impugning the order passed by the Income Tax Appellate Tribunal (in short 'the Tribunal'), Chandigarh Bench, Chandigarh in ITA No. 1/CHANDI/2016, dated 05.08.2016 (Annexure A-4).

Learned counsel for the appellant-assessee submits that certain points were raised before the Tribunal, which have not been dealt with. Accordingly, a prayer has been made by the learned counsel for the appellant-assessee that he may be allowed to withdraw the instant appeal as well as misc. applications with liberty to the appellant-assessee to approach the Tribunal under Section 254(2) of the Act.

Dismissed as withdrawn. It shall, however, be open to the appellant- assessee to take recourse to the remedies as may be available to him, in accordance with law. (AJAY KUMAR MITTAL) JUDGE August 06, 2018 J.Ram (AVNEESH JHINGAN) JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No Jawala Ram 2018.08.07 14:42 I attest to the accuracy and authenticity of this document Chandigarh

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