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

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ITA/139/2015HC Punjab & HaryanaPHHC01109763201515 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 in C.M. No.2285-CII of 2021 was for withdrawal of the appeal preferred by the applicant-appellant, supported by an affidavit. The counsel for the respondent (revenue) accepted notice and stated there was no objection to the prayer. Consequently, the prayer made in C.M. No.2285-CII of 2021 was allowed, and at the request of the parties' counsel, the main appeal was taken on board and disposed of as withdrawn. No decision was made on the merits of the original appeal.

What were the facts?

The case involves an appeal filed by Urmila Jindal (the assessee) against an order passed by the Deputy Commissioner of Income Tax, Central Circle-I, Chandigarh (the revenue). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The assessee filed an application (C.M. No.2285-CII of 2021) seeking withdrawal of the main appeal (ITA-139-2015). The application was supported by an affidavit. The revenue, through its counsel, accepted notice and had no objection to the prayer for withdrawal.

What were the issues?

1. Whether the appeal filed by the assessee can be allowed to be withdrawn. This is a procedural issue concerning the assessee's right to withdraw their appeal. The assessee's contention is that they wish to withdraw the appeal. The revenue's contention is that they have no objection to the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 104/6(PROCEEDINGS THROUGH V.C.) CM-2285-CII-2021 IN/AND ITA-139-2015 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.2285-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.2285-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

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