ESS KAY INTERNATIONAL vs. COMMISSIONER OF INCOME TAX AND ANR

ITA/114/2016HC Punjab & HaryanaPHHC01110296201602 May 20161 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the assessee's request to withdraw the appeal. The court noted that the counsel for the appellant stated that in view of the order dated 29.02.2016 passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar in MA Nos. 85, 86 and 87 [ASR] of 2014, he wanted to withdraw this appeal. The court ordered accordingly. The miscellaneous applications filed in the appeal were rendered infructuous and disposed of in view of the withdrawal of the main appeal. The principle behind this decision is that an appellant has the right to withdraw their appeal, subject to procedural rules and the court's discretion, especially when no prejudice is shown to the respondent. No decision on the merits of the original dispute was made.

What were the facts?

The assessee, Ess Kay International, filed an appeal before the High Court. The appeal was against an order passed by the Income Tax Appellate Tribunal (ITAT), Amritsar Bench, dated February 29, 2016. This ITAT order dealt with Miscellaneous Applications (MA) filed by the assessee. The revenue authorities involved were the Commissioner of Income Tax and others. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the High Court appeal is not detailed, other than the ITAT's order on Miscellaneous Applications.

What were the issues?

1. Whether the appellant (assessee) is permitted to withdraw the present appeal. (Question of procedure) Assessee's Contention: The counsel for the appellant stated that in view of the order dated 29.02.2016 passed by the Income Tax Appellate Tribunal, Amritsar Bench, in MA Nos. 85, 86 and 87 [ASR] of 2014, he wishes to withdraw this appeal. No specific provision of law was cited for withdrawal, but it is a procedural request. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH. CM Nos. 8681-82-CII of 2016 and ITA No. 114 of 2016. [O&M] Date of Decision:02nd May, 2016. Ess Kay International Petitioner through Sarv Shri Salil Kapoor, Sanat Kapor, Sumit Lalchandani and Ananya Kapoor, Advocates Versus Commissioner of Income Tax & Ors. Respondents *** CORAM:HON'BLE MR. JUSTICE SURYA KANT HON'BLE MR. JUSTICE A.B.CHAUDHARI *** 1. Whether Reporters of local papers may be allowed to see the judgment? 2. To be referred to the Reporters or not? 3. Whether the judgment should be reported in the Digest? *** SURYA KANT, J. [ORAL] Counsel for the appellant states that in view of the order dated 29.02.2016 passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar in MA Nos. 85,86 and 87 [ASR] of 2014 [M/s Ess Kay International Exports Vs. Assistant Commissioner of Income Tax, Amritsar, he wants to withdraw this appeal. Ordered accordingly. CM Nos. 8681-82-CII of 2016 In view of the above order, these applications are rendered infructuous and are disposed of accordingly. ( SURYA KANT ) JUDGE

May 02, 2016. ( A.B.CHAUDHARI ) dinesh JUDGE DINESH GUPTA 2016.05.04 12:19 I attest to the accuracy and authenticity of this document

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