THE HARYANA STATE COOPERATIVE APEX BANK LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX AND ANR

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ITA/137/2019HC Punjab & HaryanaPHHC01005386201923 September 2021Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The Court reasoned that the appellant was desirous of availing the benefit of the Vivad-se-Vishwas Act, 2020, and had filed an application to that effect. The revenue had no objection to this application. Consequently, the main appeal was dismissed as withdrawn. However, liberty was granted to the appellant to revive the appeal in the event the Designated Authority did not accept the declaration filed by the appellant under the scheme. Any pending civil miscellaneous applications were also disposed of as a consequence of the main case being decided.

What were the facts?

The appellant, The Haryana State Cooperative Apex Bank Ltd., filed an appeal (ITA-137-2019) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax and another. Two civil miscellaneous applications (CM-7320-CII-2021 and CM-7323-CII-2021) were filed. CM-7320-CII-2021 was for placing on record Annexure A-9, which was allowed. CM-7323-CII-2021 was an application praying for the withdrawal of the appeal, as the appellant wished to avail the benefit of the Vivad-se-Vishwas Act, 2020. The respondents accepted notice and had no objection to the application being allowed.

What were the issues?

1. Whether the appeal should be permitted to be withdrawn by the appellant to avail the benefit of the Vivad-se-Vishwas Act, 2020? (Question of procedure, turning on the Vivad-se-Vishwas Act, 2020). Assessee's Contention: The appellant sought to withdraw the appeal to avail the benefit of the Vivad-se-Vishwas Act, 2020. The application for withdrawal was filed and supported by reasons. Revenue's Contention: The revenue, through its counsel, accepted notice of the application for withdrawal and stated that it had no objection if the application was allowed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 104-2

CM-7320-CII-2021 and CM-7323-CII-2021 in ITA-137-2019(O&M) Decided on : 23.9.2021 The Haryana State Cooperative Apex Bank Ltd. ....Appellant VS The Deputy Commissioner of Income Tax and another ....Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI

HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Rishab Singla, Advocate for the applicant-appellant. **** AJAY TEWARI, J.(Oral) CM-7320-CII-2021 This application has been filed for placing on record Annexure A-9. For the reasons recorded in the application, the same is allowed and document Annexure A-9 is taken on record. CM-7323-CII-2021 This is an application praying for withdrawal of the appeal as the appellant is desirous of availing the benefit of the Scheme Vivad-se- Vishwas Act, 2020. Notice of the application. Mr. Yogesh Putney, Senior Standing Counsel appears and \ ANURADHA 2021.09.24 14:45 I attest to the accuracy and integrity of this document

CM-7320-CII-2021 and -2- CM-7323-CII-2021 in ITA-137-2019(O&M) accepts notice of the application on behalf of the non- applicants/respondents and states that he has no objection if the application is allowed. For the reasons recorded in the application, the same is allowed and the main case is taken up on Board today itself. Main case In view of the averments made in the application bearing CM-7323-CII-2021, the main case is dimissed as withdrawn with liberty to revive the appeal in case the Designated Authority does not accept the declaration filed by the appellant. Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of. (AJAY TEWARI)

JUDGE (ALKA SARIN) JUDGE 23.9.2021 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2021.09.24 14:45 I attest to the accuracy and integrity of this document

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