BELDEN INDIA PRIVATE LTD. vs. NATIONAL FACELESS ASSESSMENT CENTRE AND ANR.

PDF · subscribers
ITA/186/2023HC Punjab & HaryanaPHHC01076588202304 February 2025Bench: MR. JUSTICE ARUN PALLI,MRS. JUSTICE SUDEEPTI SHARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court, upon considering the application for withdrawal which was duly supported by an affidavit, allowed the same. Consequently, as prayed for by the applicant-appellant, the appeal was dismissed as withdrawn. The Court did not delve into the merits of the original appeal. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appellant, Belden India Private Limited, filed an appeal (ITA-186-2023) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the National Faceless Assessment Centre (NFAC), Delhi, and another. The appeal was listed for hearing on March 31, 2025. An application (CM-1335-CII-2025) was filed for the withdrawal of the main case. The hearing for the appeal was preponed to February 4, 2025, upon an oral request by the appellant's counsel. The application for withdrawal was supported by an affidavit.

What were the issues?

1. Whether the appeal filed by the assessee, Belden India Private Limited, against the order or action of the National Faceless Assessment Centre (NFAC), Delhi, should be permitted to be withdrawn. The assessee, through its counsel, orally requested the withdrawal of the main appeal. The revenue, represented by Senior Standing Counsel, did not record any specific argument against the withdrawal. The High Court was to decide whether to allow the application for withdrawal and consequently dismiss the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CM-1335-CII-2025 in/and ITA-186-2023 (O&M)

Date of decision: 04.02.2025

Belden India Private Limited

….Appellant

Versus

National Faceless Assessment Centre (NFAC), Delhi and another

….Respondents

CORAM: HON'BLE MR. JUSTICE ARUN PALLI

HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present: Mr. Rohit Chandel, Advocate, for the applicant-appellant.

Mr. Varun Issar, Senior Standing Counsel, for the respondent-Income Tax Department.

****

ARUN PALLI, J. (Oral)

This is an application for withdrawal of the main case.

On the oral request made by learned counsel for the applicant-appellant, hearing in the appeal, which is posted for 31.03.2025, is preponed to today, i.e. 04.02.2025.

For the reasons set out in the application, which are duly supported by an affidavit, the same is allowed. Accordingly, as prayed for, the appeal is dismissed as withdrawn.

(ARUN PALLI)

JUDGE

(SUDEEPTI SHARMA)

JUDGE 04.02.2025 Ak Sharma Whether speaking/reasoned Yes/No Whether reportable Yes/No

AMIT KUMAR 2025.02.06 09:11 I attest to the accuracy and authenticity of this document

Recent GST High Court judgments

Search GST case law →