THE COMMISSIONER OF INCOME TAX EXEMPTIONS CHANDIGARH vs. M/S MARKANDASHWAR SHIVJI EDUCATION TRUST KURUKSHETRA

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ITA/111/2021HC Punjab & HaryanaPHHC01030123202127 February 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana, upon instructions received from the Commissioner of Income Tax (Exemptions), Chandigarh, allowed the prayer to withdraw the present appeal. Consequently, the appeal was dismissed as withdrawn. All interim orders were vacated, and all pending applications were disposed of accordingly. The court did not decide any substantive issues on merits. The ratio of this decision is that an appeal can be withdrawn by the revenue upon receiving instructions to do so, leading to its dismissal as withdrawn.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemptions), Chandigarh (the appellant/revenue) against M/s Markandashwar Shivji Education Trust, Kurukshetra (the respondent/assessee). The assessment year(s) are not specified. The appeal challenges an order or action by an unspecified authority. The amount in dispute is not stated. The procedural history is that the appellant's counsel, upon instructions received from the Commissioner of Income Tax (Exemptions), Chandigarh, prayed to withdraw the present appeal.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn. This is a procedural question. The appellant's counsel, acting on instructions from the Commissioner of Income Tax (Exemptions), Chandigarh, sought to withdraw the appeal. The revenue's contention is that the appeal should be withdrawn. The judgment does not record any arguments from the assessee.

AI-generated summary — verify with the full judgment below

105 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 2024:PHHC:026797-DB ITA-111-2021 (O&M) Date of Decision: 27.02.2024 The Commissioner of Income Tax (Exemptions), Chandigarh

. . . . Appellant Vs. M/s Markandashwar Shivji Education Trust, Kurukshetra . . . . Respondent

**** CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA

HON’BLE MRS. JUSTICE SUDEEPTI SHARMA **** Present Mr. Amanpreet (A.P.) Singh, Sr. Standing Counsel

for the appellant.

**** SANJEEV PRAKASH SHARMA, J.(Oral)

1.

Learned counsel for the appellant, upon instructions received from Commissioner of Income Tax (Exemptions), Chandigarh vide letter dated 19.02.2024, prays to withdraw the present appeal. The said letter is taken on record. 2. Appeal stands dismissed as withdrawn. 3. All interim orders stand vacated. 4. All pending applications also stand disposed of accordingly.

(SANJEEV PRAKASH SHARMA) JUDGE

(SUDEEPTI SHARMA) JUDGE February 27, 2024 Mohit goyal 1. Whether speaking/reasoned?

Yes/No 2. Whether reportable?

Yes/No

MOHIT GOYAL 2024.02.28 11:52 I attest to the accuracy and authenticity of this order/judgment Punjab & Haryana High Court, CHD

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