URMILA JINDAL vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I CHANDIGARH

PDF · subscribers
ITA/138/2015HC Punjab & HaryanaPHHC01109762201515 March 2021Bench: MR. JUSTICE AUGUSTINE GEORGE MASIH,MR. JUSTICE ASHOK KUMAR VERMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The Court noted that the prayer for withdrawal was made by the applicant-appellant, supported by an affidavit. The Revenue had no objection to this prayer. Consequently, the main appeal was taken on board and disposed of as withdrawn, as requested by the parties. No decision was made on the merits of the appeal.

What were the facts?

The appellant, Urmila Jindal, filed an appeal before the High Court of Punjab and Haryana at Chandigarh. The appeal was against an order or action by the Deputy Commissioner of Income Tax, Central Circle-I, Chandigarh. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this appeal is not detailed, other than the fact that an appeal was preferred by the appellant.

What were the issues?

1. Whether the appeal filed by the applicant-appellant deserves to be withdrawn? (Question of procedure) Assessee's contention: The assessee, through their counsel, prayed for the withdrawal of the appeal. This prayer was supported by an affidavit. Revenue's contention: The Revenue, through its Senior Standing Counsel, accepted notice of the application for withdrawal and stated that they had no objection to the prayer made by the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 104/3(PROCEEDINGS THROUGH V.C.) CM-2292-CII-2021 IN/AND ITA-138-2015 DATE OF DECISION: MARCH 15, 2021 URMILA JINDAL

.....Petitioner VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I CHANDIGARH ....Respondent CORAM:- HON'BLE MR.JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR.JUSTICE ASHOK KUMAR VERMA Present: Mr. M. S. Kanda, Advocate for Mr. Neeraj Khanna, Advocate, for the applicant-appellant. ***** AUGUSTINE GEORGE MASIH

, J. (ORAL)

Prayer in C.M. No.2292-CII of 2021 is for withdrawal of the appeal preferred by the applicant-appellant. The application is supported by an affidavit of the applicant-appellant. Notice of the application. Mr.Yogesh Putney, Advocate, Senior Standing Counsel for Income Tax Department, accepts notice on behalf of the respondents and states that he has no objection to the prayer made in the application. Therefore, prayer made in C.M. No.2292-CII of 2021 is allowed and at the request made by counsel for the parties the main appeal is taken on board and disposed of as withdrawn, as prayed for.

( AUGUSTINE GEORGE MASIH )

JUDGE March 15, 2021

( ASHOK KUMAR VERMA ) khurmi

JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No RAKESH KHURMI 2021.03.15 14:29 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →