COMMISSIONER OF INCOME TAX DELHI vs. PALLAVI AGARWAL

PDF · subscribers
ITA/179/2023HC Punjab & HaryanaPHHC01109474202303 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court has allowed the applications filed for the disposal of the appeal in terms of Circular No.09/2024 dated 17.09.2024, issued by the Central Board of Direct Taxes. Consequently, the appeal bearing number ITA-179-2023 has been dismissed as withdrawn. The Court has also vacated all interim orders and disposed of any pending miscellaneous applications accordingly. The reasoning is based on the acceptance of the applications for withdrawal as per the aforementioned circular. No specific findings on the merits of the original dispute are recorded, as the appeal was disposed of on a procedural basis. The ratio decidendi is that appeals can be dismissed as withdrawn when parties seek to do so in accordance with a CBDT circular.

What were the facts?

The case involves an appeal filed by the Commissioner of Income Tax, Delhi, against Pallavi Agarawal. The appeal, bearing number ITA-179-2023, was filed for the assessment year(s) not specified in the judgment. The appeal is being considered alongside applications CM-18993-CII-2024 and CM-18994-CII-2024. The core of the matter relates to a circular, No.09/2024, dated 17.09.2024, issued by the Central Board of Direct Taxes. The present proceedings are for the disposal of the appeal in terms of this circular. The High Court has been presented with applications to dispose of the appeal as withdrawn.

What were the issues?

The judgment does not explicitly frame questions of law or fact for the Tribunal to decide. However, the procedural context indicates the following implicit issues: 1. Whether the appeal (ITA-179-2023) should be dismissed as withdrawn in light of Circular No.09/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes. Contentions: Assessee (Respondent): Not recorded in the judgment. Revenue (Appellant): The Revenue, through its counsel, has not opposed the dismissal of the appeal as withdrawn, as indicated by the allowance of the applications for disposal in terms of the circular.

AI-generated summary — verify with the full judgment below

104-2 IN TH COMMISSION PALLAVI AG CORAM: H

H Present M M M

f SANJEEV P

1.

Present a of the pre dated 17. 2. For the re 3. Exemptio 4. Present A No.09/20 5. All interi 6. Pending

November 20, Mohit goyal 1. Whethe 2. Whethe HE HIGH COURT OF PUNJA CHANDIGAR CM-18993-CII-2024 NER OF INCOME TAX, DELHI Vs. GARWAL **** HON’BLE MR. JUSTICE SANJE HON’BLE MR. JUSTICE SANJ **** Mr. Ashwani Kumar Chopra, Sr. A Mr. Pankaj Katia, Advocate Mr. Daman Jeet Singh, Advocate for the applicant/respondent. Ms. Urvashi Dhugga, Sr. Standin for the appellant/Revenue. **** RAKASH SHARMA, J.(Oral) application No. CM-18994-CII-2 esent Appeal i.e. ITA-179-2023 .09.2024 issued by Central Boar easons stated in the application, on application No.CM-18993-CI Appeal stands dismissed as w 024 dated 17.09.2024 issued by C im orders also stand vacated. application(s), if any, also stand

(SANJ , 2024 r speaking/reasoned?

Y r reportable?

Y AB AND HARYANA AT RH 4 and CM-18994-CII-2024 in/and ITA-179-2023 (O&M) Date of Decision: 20.11.2024 . . . . Appellant . . . . Respondent EEV PRAKASH SHARMA JAY VASHISTH dvocate with ng Counsel ) 2024 has been filed for disposal in terms of Circular No.09/2024 d of Direct Taxes. the same is allowed. II-2024 is allowed as prayed for. withdrawn in terms of Circular Central Board of Direct Taxes. s disposed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

d ) 4 t t l 4 . r MOHIT GOYAL 2024.11.20 17:01 I attest to the accuracy and integrity of this document

Latest GST High Court judgments

Search GST case law →