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

ITA/116/2016HC Punjab & HaryanaPHHC01110298201602 May 20161 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the withdrawal of 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, in MA Nos. 85, 86 and 87 [ASR] of 2014, the appellant wanted to withdraw the appeal. Consequently, the court ordered accordingly. The miscellaneous applications filed in support of the appeal were rendered infructuous and disposed of in view of the withdrawal of the main appeal. No decision on the merits of the original appeal was made.

What were the facts?

The assessee, M/s 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 in Miscellaneous Application (MA) Nos. 85, 86 and 87 of 2014, concerning the assessee's appeals against the Assistant Commissioner of Income Tax, Amritsar. The High Court was considering Civil Miscellaneous (CM) Nos. 9175-76-CII of 2016 and Income Tax Appeal (ITA) No. 116 of 2016.

What were the issues?

1. Whether the appellant (assessee) is entitled to withdraw the present appeal before the High Court? (Question of procedure) Contentions: Assessee: 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, the appellant wishes to withdraw the present appeal. Revenue: No arguments were recorded for the revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT FOR THE STATES OF PUNJAB AND HARYANA AT CHANDIGARH. CM Nos. 9175-76-CII of 2016 and ITA No. 116 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. 9175-76-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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