CHOPAL PLYWOOD ETC. vs. COMMISSIONER OF INCOME TAX, PANCHKULA
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. The operative direction was to dismiss the appeal as withdrawn, based on the appellant's request to withdraw. No decision was made on the merits of the original appeal or the Tribunal's order dismissing it for non-prosecution. The principle that can be cited is that an appeal can be dismissed as withdrawn if the appellant so requests, irrespective of the merits of the underlying dispute or the procedural history leading to the appeal.
What were the facts?
The assessee, Choupal Plywood, through its Partner Sh. Sunil Chopal, filed an appeal under Section 260A of the Income Tax Act, 1961. The appeal challenged an order dated 25.04.2012 passed by the Income Tax Appellate Tribunal, Chandigarh Bench-'B', Chandigarh. This order had dismissed the assessee's appeal for non-prosecution. The present appeal was filed before the Punjab and Haryana High Court at Chandigarh.
What were the issues?
1. Whether the appeal filed by the assessee under Section 260A of the Income Tax Act, 1961, is maintainable when the assessee seeks to withdraw it. The assessee's counsel stated that he may be allowed to withdraw the present appeal as an application for recall of the order of the Tribunal has been filed before the Tribunal. The revenue's contentions are not recorded in the judgment.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
IN THE PUNJAB AND HARYANA HIGH COURT AT CHANDIGARH ITA No.158 of 2012 (O & M) Date of Decision: September 13, 2012 Choupal Plywood, through its Partner Sh. Sunil Chopal
....Appellant Versus Commissioner of Income Tax, Panchkula
.... Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE G.S. SANDHAWALIA Present: Mr.Pankaj Jain, Advocate, for the appellant. **** AJAY KUMAR MITTAL, J. In the present appeal filed under Section 260A of the Income Tax Act, 1961, the challenge is to order dated 25.04.2012 passed by the Income Tax Appellate Tribunal, Chandigarh Bench-'B', Chandigarh, whereby the appeal of the assessee was dismissed for non- prosecution. 2. Learned counsel for the appellant states that he may be allowed to withdraw the present appeal as an application for recall of the aforesaid order has been filed before the Tribunal. 3. Dismissed as withdrawn.
(AJAY KUMAR MITTAL)
JUDGE
(G. S. SANDHAWALIA) September 13, 2012 JUDGE Sukhpreet
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