THE PR. COMMISSIONER OF INCOME TAX-2, CHANDIGARH vs. DEVINDER SINGH GILL

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ITA/132/2019HC Punjab & HaryanaPHHC01000557201902 March 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the Revenue's prayer. The appeal was dismissed as withdrawn with the liberty granted to the Revenue to take all pleas in the appeal against the main order. The Court reasoned that since the main case (presumably the appeal against the main order) would be pursued, allowing withdrawal of this procedural appeal was appropriate. As the appeal was dismissed as withdrawn, any pending applications related to this appeal were also disposed of.

What were the facts?

The Revenue, Principal Commissioner of Income Tax-2, Chandigarh, filed an appeal under Section 260-A of the Income Tax Act, 1961, against an order of the Income Tax Appellate Tribunal (ITAT), Divisional Bench, Chandigarh. The ITAT's order was passed on a stay application (No. 43/Chd/2018) in a main appeal (ITA No. 498/Chd/2015). The appeal was filed against the ITAT's order dated 24.08.2018. The respondent is Sh. Devinder Singh Gill. The High Court of Punjab and Haryana heard the appeal.

What were the issues?

1. Whether the Revenue is permitted to withdraw its appeal against the ITAT's order dated 24.08.2018, with liberty to raise all pleas in the appeal against the main order. Assessee's Contention: Not recorded in the judgment. Revenue's Contention: Learned Senior Standing counsel for the appellant (Revenue) stated that the appeal was filed against the main order and prayed for permission to withdraw the present appeal with liberty to take all pleas in the appeal against the main order.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

209 (4) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.132 of 2019 (O&M) Date of decision : 02.03.2020 Principal Commissioner of Income Tax-2, Chandigarh. ...... Appellant versus Sh. Devinder Singh Gill ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN *** Present :- Ms. Urvashi Dhugga, Senior Standing counsel for the appellant. None for the respondents. *** AJAY TEWARI, J. (Oral) 1. This appeal has been filed by the Revenue under Section 260-A of the Income Tax Act, 1961 (for short 'the Act') against the order of the Income Tax Appellate Tribunal, Divisional Bench, Chandigarh dated 24.8.2018 passed in stay application No. 43/Chd/2018 in ITA No. 498/Chd/2015 annexed hereto as Annexure A-5. 2. Learned Senior Standing counsel states that the appeal has been filed against the main order and consequently prays for permission to withdraw this appeal with liberty to take all pleas in the appeal against the main order. 3. Allowed as prayed for. Appeal stands dismissed as withdrawn with above said liberty. 4. Since the main case has been dismissed as withdrawn, the pending application if any also stands disposed of.

( AJAY TEWARI ) JUDGE ( AVNEESH JHINGAN ) JUDGE 02.03.2020 ashish/anuradha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No ASHISH 2020.03.06 10:43 I attest to the accuracy and authenticity of this document Chandigarh

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