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

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ITA/104/2015HC Punjab & HaryanaPHHC01109725201515 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 The Court took the main appeal on board at the request of the parties and disposed of it as withdrawn, as prayed for by the assessee. The reasoning was based on the assessee's explicit request to withdraw the appeal and the revenue's lack of objection. The operative direction was to dispose of the appeal as withdrawn. No specific issues of law or fact were decided on merits, and therefore, no ratio decidendi for future cases on substantive tax law can be extracted. The Court did not leave any issue undecided; rather, it did not decide any issue on merits.

What were the facts?

The appeal, ITA-104-2015, was filed by Urmila Jindal (the assessee) against an order passed by the Deputy Commissioner of Income Tax, Central Circle-I, Chandigarh (the revenue). The specific assessment year(s) and the nature of the order under challenge are not detailed in the provided text. The procedural history relevant to this decision is an application (C.M. No.2413-CII of 2021) filed by the assessee seeking withdrawal of the appeal. The revenue, through its counsel, accepted notice and had no objection to the withdrawal application.

What were the issues?

The primary issue before the High Court was whether to allow the assessee's application for withdrawal of the appeal. The assessee, through her counsel Mr. M. S. Kanda, sought to withdraw the appeal. The revenue, represented by Mr. Yogesh Putney, Senior Standing Counsel, stated that it had no objection to the withdrawal. No arguments were recorded for the revenue beyond their acceptance of the application.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 104/8(PROCEEDINGS THROUGH V.C.) CM-2413-CII-2021 IN/AND ITA-104-2015 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.2413-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.2413-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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