COMMISSIONER OF INCOME TAX-I,CHANDIGARH vs. JASWINDERWANT KAUR BAINS

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ITA/183/2012HC Punjab & HaryanaPHHC01099253201201 February 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court permitted the learned counsel for the appellant to withdraw the present appeal. The reasoning was based on the fact that a related appeal, ITA No. 181 of 2012, had already been withdrawn by the department. Consequently, the appeal was dismissed as withdrawn. No issues were decided on the merits of the assessment, and no operative directions were issued beyond the dismissal of the appeal. The principle that can be cited is that an appeal can be withdrawn by the appellant if they so choose, especially when related matters have been disposed of in a similar manner.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax-1 (the appellant/revenue) against Jaswinderwant Kaur Bains (the respondent/assessee). The appeal was to be heard along with ITA No. 181 of 2012. The tax effect in the present appeal was stated to be on the lower side. The learned counsel for the appellant informed the High Court that ITA No. 181 of 2012 had already been withdrawn by the department. Based on this development, the learned counsel for the appellant prayed for the withdrawal of the present appeal.

What were the issues?

The High Court was not required to decide any substantive issues on merits. The primary procedural matter was whether the appellant (revenue) should be permitted to withdraw its appeal. The appellant's contention was that since a related appeal (ITA No. 181 of 2012) had been withdrawn by the department, the present appeal should also be withdrawn. No specific arguments were recorded for the respondent (assessee) on the merits of the case, as the appeal was withdrawn by the appellant.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 212-2 ITA-183-2012 (O&M) Date of decision:- 01.02.2023 The Commissioner of Income Tax-1 .... Appellant VS. Jaswinderwant Kaur Bains ...Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Ms. Gauri Neo Rampal, Senior Standing Counsel with Mr. Aditya Mehtani, Junior Standing Counsel for the appellant. Mr. Abhinav Narang, Advocate for the respondent. Ritu Bahri, J. (Oral) The tax effect is on the lower side and this appeal was to be heard along with ITA No. 181 of 2012. Learned counsel for the appellant has informed that ITA No.181 of 2012 has already been withdrawn by the department. Keeping in view this fact, learned counsel for the appellant prays for withdrawal of the present appeal. She is permitted to do so. Dismissed as withdrawn. ( RITU BAHRI ) JUDGE 01.02.2023

pooja saini ( MANISHA BATRA ) JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No POOJA SAINI 2023.02.02 11:02 I attest to the accuracy and integrity of this order/judgment

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