COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 2 vs. CHARU AGARWAL

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ITA/19/2023HC Punjab & HaryanaPHHC01134510202220 November 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the applications filed for 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 Consequently, the appeal, ITA-19-2023, was dismissed as withdrawn. The reasoning for this decision is based on the assessee's request and the revenue's acquiescence to withdraw the appeal in line with the CBDT circular. The operative direction was to dismiss the appeal as withdrawn and vacate all interim orders. No specific issues regarding the merits of the assessment were decided, as the appeal was disposed of on procedural grounds. The principle here is that appeals can be withdrawn based on administrative instructions from the CBDT, provided both parties agree or one party requests and the other does not object.

What were the facts?

The appeal, ITA-19-2023, was filed by the Commissioner of Income Tax (International Taxation)-2 against Charu Agarwal. The appeal pertains to assessment year(s) not specified in the judgment. The present proceedings involve applications CM-18972-CII-2024 and CM-18973-CII-2024, filed for disposal of the appeal in terms of Circular No. 09/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes. The applications were allowed, and the appeal was dismissed as withdrawn. All interim orders were vacated, and pending applications were disposed of accordingly.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn in terms of Circular No. 09/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes? (Question of procedure) Assessee's Contention: The assessee, through their counsel, sought disposal of the appeal as withdrawn in accordance with the aforementioned circular. No specific arguments were recorded for the assessee beyond this request. Revenue's Contention: The revenue, represented by its counsel, did not present any arguments against the withdrawal of the appeal as per the circular. Their stance was implicitly in agreement with the application for withdrawal.

AI-generated summary — verify with the full judgment below

104-1 IN TH COMMISSION CHARU AGA CORAM: H

H Present M M M

f SANJEEV P

1.

Present a of the pr 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-18972-CII-2024 NER OF INCOME TAX (INTERN Vs. ARWAL **** 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-18973-CII-2 esent Appeal i.e. ITA-19-2023 i .09.2024 issued by Central Boar easons stated in the application, on application No.CM-18972-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-18973-CII-2024 in/and ITA-19-2023 (O&M) Date of Decision: 20.11.2024 NATIONAL TAXATION)-2 . . . . 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

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