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

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ITA/141/2019HC Punjab & HaryanaPHHC01005414201923 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 noted that the appellant desired to avail 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 Consequently, the main appeal was dismissed as withdrawn.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, the Court granted liberty to the appellant to revive the appeal in case the Designated Authority does not accept the declaration filed by the appellant under the Vivad-se-Vishwas Act. The pending civil miscellaneous application was also disposed of as the main case had been decided.

What were the facts?

The appellant, The Haryana State Cooperative Apex Bank Ltd., filed an appeal (ITA-141-2019) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Deputy Commissioner of Income Tax and another. The appeal was filed against an order passed by the Income Tax Appellate Tribunal (ITAT). Two civil miscellaneous applications were filed: CM-7163-CII-2021 for placing on record Annexure A-9, and CM-7164-CII-2021 praying for withdrawal of the appeal. The appellant sought to avail the benefit of the Vivad-se-Vishwas Act, 2020. The respondents' counsel accepted notice and had no objection to the application for withdrawal being allowed.

What were the issues?

1. Whether the application for withdrawal of the appeal should be allowed, considering the appellant's intention to avail the benefit of the Vivad-se-Vishwas Act, 2020? (Mixed question of law and fact, concerning procedural rules and the application of the Vivad-se-Vishwas Act). Assessee's Contention: The appellant sought to withdraw the appeal to avail the benefit of the Vivad-se-Vishwas Act, 2020. They filed an application to this effect. Revenue's Contention: The revenue, through its Senior Standing Counsel, accepted notice of the application for withdrawal and stated that they 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

CM-7163-CII-2021 and CM-7164-CII-2021 in ITA-141-2019(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-7163-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-7164-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-7163-CII-2021 and -2- CM-7164-CII-2021 in ITA-141-2019(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-7164-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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