M/S PUJA INVESTMENTS PVT. LTD. vs. COMMISSIONER OF INCOME TAX, LUDHIANA & ANR

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ITA/178/2018HC Punjab & HaryanaPHHC01119019201824 February 2021Bench: MR. JUSTICE JITENDRA CHAUHAN,MR. JUSTICE VIVEK PURI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal. The Court noted that the appellant's grievance had been redressed under the Vivad se Vishwas Scheme, 2020. The respondents had no objection to the withdrawal. Consequently, the main appeal was ordered to be dismissed as withdrawn. The Court did not decide on the merits of the original appeal. The principle established is that an appeal can be withdrawn if the underlying dispute is settled under a tax settlement scheme, with the consent of both parties.

What were the facts?

The appellant, M/s Puja Investments Pvt. Ltd., filed an appeal (ITA-178-2018) before the High Court of Punjab and Haryana at Chandigarh against the Commissioner of Income Tax, Ludhiana, and another. The appeal was filed against an order or action not specified in the judgment. The appellant filed an application (CM-1268-CII-2021) seeking withdrawal of the appeal. The reason for withdrawal was that the appellant's grievance had been redressed under the Vivad se Vishwas Scheme, 2020, launched by the Income Tax Department. The respondents had no objection to the withdrawal.

What were the issues?

1. Whether the appeal can be dismissed as withdrawn in light of the appellant's grievance being redressed under the Vivad se Vishwas Scheme, 2020? (Question of procedure/mixed law and fact) Assessee's Contention: The appellant argued that their grievance has been redressed under the Vivad se Vishwas Scheme, 2020, and therefore, they seek to withdraw the appeal. They relied on the scheme itself as the basis for their request. Revenue's Contention: The respondents, represented by their counsel, stated that they have no objection to the prayer for withdrawal being allowed.

AI-generated summary — verify with the full judgment below

210-1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CM-1268-CII-2021 in/and ITA-178-2018 Date of decision: 24.02.2021 M/S PUJA INVESTMENTS PVT. LTD. ...APPELLANT VERSUS

COMMISSIONER OF INCOME TAX, LUDHIANA AND ANOTHER ...RESPONDENTS CORAM:- HON'BLE MR. JUSTICE JITENDRA CHAUHAN HON'BLE MR. JUSTICE VIVEK PURI Present: Mr. Satyen Sethi, Advocate for the applicant/appellant. Mr. Chetan Sood, Advocate for Mr. Sandeep Goyal, Advocate for the respondents. **** JITENDRA CHAUHAN J. (ORAL) The matter has been taken up through Video Conferencing in the light of Pandemic COVID-19 situation and as per instructions. CM-1268-CII-2021 Prayer in the present application is for withdrawal of the appeal as the grievance of the appellant stands redressed in the scheme launched by the Income Tax Department-Vivad se Vishwas Scheme, 2020. Learned counsel appearing on behalf of respondents states that he has no objection in case the prayer is allowed. In view of the above, the application is allowed and with the consent of the parties the main appeal is taken on today’s Board. RENU BALA 2021.02.26 12:26 I attest to the accuracy and integrity of this document

CM-1268-II-2021 in/and -2- ITA-178-2018 ITA-178-2018 In deference to the prayer made in the application, the appeal is ordered to be dismissed as withdrawn. (JITENDRA CHAUHAN) (VIVEK PURI) JUDGE JUDGE 24.02.2021 renubala Whether speaking/reasoned : Yes No Whether Reportable : Yes No RENU BALA 2021.02.26 12:26 I attest to the accuracy and integrity of this document

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