SMT. ARTI SHARMA vs. COMMISSIONER OF INCOME TAX GURUGRAM

ITA/111/2019HC Punjab & HaryanaPHHC01142624201822 July 2021Bench: MR. JUSTICE AJAY TEWARI2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court addressed the civil miscellaneous applications filed by the appellant. CM-5697-CII-2021, seeking early hearing, was allowed for the reasons recorded in the application, and the main case was taken up for hearing on the same day. CM-5700-CII-2021, seeking to place Annexures P-6 to P-8 (Form 1, Form 2, Form 3, and payment receipts) on record, was also allowed for the reasons recorded. Subsequently, CM-5698-CII-2021, filed for the withdrawal of the main case (ITA-111-2019), was allowed. Consequently, the main appeal, ITA-111-2019, was dismissed as withdrawn in view of the averments made in CM-5698-CII-2021. Any pending civil miscellaneous applications were also disposed of as the main case had been decided.

What were the facts?

The case involves an appeal filed by Smt. Arti Sharma (appellant) against the Commissioner of Income Tax, Gurugram (respondent). The appeal pertains to ITA-111-2019. Several civil miscellaneous applications were filed. CM-5697-CII-2021 was for early hearing, CM-5700-CII-2021 was to place certain documents on record (Form 1, Form 2, Form 3, and payment receipts), and CM-5698-CII-2021 was for withdrawal of the main case. The High Court of Punjab and Haryana at Chandigarh considered these applications.

What were the issues?

1. Whether the application for early hearing (CM-5697-CII-2021) should be allowed? 2. Whether the application to place documents on record (CM-5700-CII-2021) should be allowed? 3. Whether the application for withdrawal of the main case (CM-5698-CII-2021) should be allowed? Assessee's Contentions: The assessee, through their counsel, filed applications for early hearing, to place documents on record, and crucially, for withdrawal of the main appeal. The judgment does not record specific arguments from the assessee regarding the merits of the appeal itself, only the procedural applications. Revenue's Contentions: The judgment does not record any specific contentions from the respondent (Commissioner of Income Tax) regarding the applications or the merits of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CM-5697 and 5698-CII-2021 in/and ITA-111-2019 (O&M) Date of decision : 22.07.2021 Smt. Arti Sharma .....Appellant versus Commissioner of Income Tax, Gurugram ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE VIKAS BAHL *** Present: Mr. Sarthak Singhal, Advocate for the applicant-appellant. **** AJAY TEWARI, J. (Oral) CM-5697-CII-2021 This application has been filed for early hearing of the main case. For the reasons recorded in the application, the same is allowed and main case is taken up on Board today itself. CM-5700-CII-2021 This application has been filed for placing on record Annexure P- 6 to P-8 i.e. Form 1, Form 2, Form 3 and receipt of payment respetively. For the reasons recorded, the application is allowed and above- said documents are taken on record. CM-5698-CII-2021 This application has been filed for withdrawal of the main case. For the reasons recorded, the application is allowed. ANURADHA 2021.07.23 14:18 I attest to the accuracy and integrity of this document

CM-5697 and 5698-CII-2021 in/and -2- ITA-111-2019 (O&M) ITA-111-2019 In view of the averments in CM-5698-CII-2021, the main case is dismissed as withdrawn. Since the main case has been decided, the pending Civil Miscellaneous Application, if any, also stands dispoed of.

( AJAY TEWARI ) JUDGE

( VIKAS BAHL )

JUDGE 22.07.2021 anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No ANURADHA 2021.07.23 14:18 I attest to the accuracy and integrity of this document

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