URMILA JINDAL vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I CHANDIGARH

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ITA/103/2015HC Punjab & HaryanaPHHC01109724201515 March 2021Bench: MR. JUSTICE AUGUSTINE GEORGE MASIH,MR. JUSTICE ASHOK KUMAR VERMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The Court noted that the prayer in C.M. No.2328-CII of 2021 was for withdrawal of the appeal preferred by the applicant-appellant, supported by an affidavit. The Senior Standing Counsel for the Income Tax Department accepted notice and stated there was no objection to the prayer. Consequently, the Court allowed the prayer made in the application and, at the request of the parties' counsel, took the main appeal on board and disposed of it as withdrawn. No finding was reached on the merits of the original appeal.

What were the facts?

The assessee, Urmila Jindal, filed an appeal (ITA-103-2015) against an order passed by the Deputy Commissioner of Income Tax, Central Circle-I, Chandigarh. The assessment year(s) are not specified in the provided text. The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The present proceedings relate to an application (C.M. No.2328-CII of 2021) filed by the assessee seeking withdrawal of the aforementioned appeal. The Revenue, represented by the Income Tax Department, accepted the prayer for withdrawal.

What were the issues?

1. Whether the appeal filed by the assessee (ITA-103-2015) can be permitted to be withdrawn. This issue turns on the assessee's right to withdraw their appeal and the court's discretion in allowing such a request. The assessee argued for withdrawal of the appeal. The revenue stated they had no objection to the prayer made in the application for withdrawal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 104/9(PROCEEDINGS THROUGH V.C.) CM-2328-CII-2021 IN/AND ITA-103-2015 DATE OF DECISION: MARCH 15, 2021 URMILA JINDAL

.....Petitioner VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I CHANDIGARH ....Respondent CORAM:- HON'BLE MR.JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR.JUSTICE ASHOK KUMAR VERMA Present: Mr. M. S. Kanda, Advocate for Mr. Neeraj Khanna, Advocate, for the applicant-appellant. ***** AUGUSTINE GEORGE MASIH

, J. (ORAL)

Prayer in C.M. No.2328-CII of 2021 is for withdrawal of the appeal preferred by the applicant-appellant. The application is supported by an affidavit of the applicant-appellant. Notice of the application. Mr.Yogesh Putney, Advocate, Senior Standing Counsel for Income Tax Department, accepts notice on behalf of the respondents and states that he has no objection to the prayer made in the application. Therefore, prayer made in C.M. No.2328-CII of 2021 is allowed and at the request made by counsel for the parties the main appeal is taken on board and disposed of as withdrawn, as prayed for.

( AUGUSTINE GEORGE MASIH )

JUDGE March 15, 2021

( ASHOK KUMAR VERMA ) khurmi

JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No RAKESH KHURMI 2021.03.15 14:29 I attest to the accuracy and integrity of this document

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