ESS KAY INTERNATIONAL vs. COMMISSIONER OF INCOME TAX AMRITSAR AND ANR

ITA/115/2016HC Punjab & HaryanaPHHC01110297201602 May 20161 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appellant's request to withdraw the appeal. The reasoning was based solely on the appellant's stated intention to withdraw the appeal, referencing the order passed by the Income Tax Appellate Tribunal, Amritsar Bench, on February 29, 2016. The High Court noted that the applications filed in the appeal had become infructuous due to this withdrawal and disposed of them accordingly. No decision was made on the merits of the original dispute. The operative direction was to allow the withdrawal of the appeal.

What were the facts?

The appellant, 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. The ITAT's order was dated February 29, 2016, in Miscellaneous Application Nos. 85, 86, and 87 of 2014, concerning the assessee's appeals against the Assistant Commissioner of Income Tax, Amritsar. The appellant's counsel informed the High Court that they wished to withdraw the present appeal in light of the ITAT's order. Consequently, the applications filed in the High Court were rendered infructuous.

What were the issues?

1. Whether the appellant is permitted to withdraw the appeal before the High Court? (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, they wish to withdraw this appeal. No specific provision of law or precedent was cited for this request, but it was presented as a procedural step based on the ITAT's decision. 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. 9172-73-CII of 2016 and ITA No. 115 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. 9172-73-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 12:18 I attest to the accuracy and authenticity of this document

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