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

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ITA/105/2015HC Punjab & HaryanaPHHC01109726201515 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 CM No.2412-CII of 2021 was for withdrawal of the appeal preferred by the applicant-appellant, supported by an affidavit. The counsel for the respondent (Income Tax Department) accepted notice and stated no objection to the prayer. Consequently, the Court allowed the prayer made in the civil miscellaneous application and, at the request of the parties, took the main appeal on board and disposed of it as withdrawn. No decision was made on the merits of the appeal.

What were the facts?

The appellant, Urmila Jindal, filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order of the Deputy Commissioner of Income Tax, Central Circle-I, Chandigarh. The appeal was filed under ITA-105-2015. A Civil Miscellaneous application (CM-2412-CII-2021) was filed by the appellant seeking withdrawal of the main appeal. The respondent, represented by the Income Tax Department, accepted notice and had no objection to the withdrawal application. The High Court considered the application and the submissions of both parties.

What were the issues?

1. Whether the appeal filed by the appellant (Urmila Jindal) can be withdrawn. This issue arises from the application filed by the appellant for withdrawal of the main appeal (ITA-105-2015). The appellant's contention is that they wish to withdraw the appeal. The revenue's contention, as stated by its counsel, is that there is no objection to the withdrawal application. No specific provisions of the Income Tax Act or case law were cited in relation to the withdrawal itself, as the matter was procedural.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 104/10(PROCEEDINGS THROUGH V.C.) CM-2412-CII-2021 IN/AND ITA-105-2015 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.2412-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.2412-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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