M/S SONALAC PAINTS & CATINGS LTD. vs. COMMISSIONER OF INCOME TAX CHANDIGARH AND ANR

ITA/178/2012HC Punjab & HaryanaPHHC01099247201212 July 2021Bench: MR. JUSTICE AJAY TEWARI2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the main appeal. The Court reasoned that the assessee wished to settle its disputes under the Direct Tax Vivad-Se-Vishwas Act, 2020, and the revenue had no objection. Consequently, the main appeal (ITA-178-2012) was dismissed as having been withdrawn. Any pending Civil Miscellaneous Application related to the main appeal was also disposed of. The judgment does not record any specific finding on the merits of the original appeal or any specific issue that was decided by the Tribunal prior to this High Court order.

What were the facts?

The assessee, M/s Sonalac Paints & Coatings Ltd., filed an appeal (ITA-178-2012) before the High Court of Punjab and Haryana at Chandigarh against an order passed by the Commissioner of Income Tax Chandigarh and another. During the pendency of this appeal, the assessee filed an application (CM-5391-CII-2021) seeking withdrawal of the main appeal. The reason cited for withdrawal was the enactment of the Direct Tax Vivad-Se-Vishwas Act, 2020, and the assessee's desire to avail the scheme to settle its disputes. The respondents accepted notice and had no objection to the application being allowed.

What were the issues?

1. Whether the assessee is entitled to withdraw the appeal in light of the Direct Tax Vivad-Se-Vishwas Act, 2020? (Question of law) Assessee's Contention: The assessee sought to withdraw the appeal to avail the benefits of the Direct Tax Vivad-Se-Vishwas Act, 2020, for settling its tax disputes. They requested liberty to revive the appeal if necessary. Revenue's Contention: The revenue, through its counsel, stated that it had no objection to the application for withdrawal being allowed.

AI-generated summary — verify with the full judgment below

CM-5391-CII-2021 in/and -1- ITA-178-2012 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-5391-CII-2021 in/and ITA-178-2012. Date of Decision:-12.07.2021. M/s Sonalac Paints & Coatings Ltd. .....Appellant Versus Commissioner of Income Tax Chandigarh and another ......Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE VIKAS BAHL **** Present: Mr. Alok Mittal, Advocate for the applicant/appellant. **** AJAY TEWARI, J. (Oral) CM-5391-CII-2021 This is an application for withdrawal of the main Appeal on the ground that during the pendency of the present appeal, the Legislature has enacted Direct Tax Vivad-Se-Vishwas Act, 2020, with the object to provide for resolution of disputed tax and for matters connected therewith or identical thereto and the applicant/appellant is desirous of availing the scheme and settle its disputes for the assessment year in dispute with liberty to revive. Notice of the application. SANDEEP SETHI 2021.07.14 10:25 I attest to the accuracy and integrity of this document

CM-5391-CII-2021 in/and -2- ITA-178-2012 Mr. Yogesh Putney, Advocate, accepts notice on behalf of the respondents and states that he has no objection if this application is allowed. Resultantly, the application is allowed. ITA-178-2012 The main appeal is, accordingly, dismissed as having been withdrawn. Since the main appeal has been decided, the pending Civil Miscellaneous Application, if any, also stands disposed of.

(AJAY TEWARI) JUDGE (VIKAS BAHL) JUDGE July 12, 2021.

sandeep Whether speaking/reasoned:- Yes / No Whether Reportable:- Yes / No. SANDEEP SETHI 2021.07.14 10:25 I attest to the accuracy and integrity of this document

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