COMMISSIONER OF INCOME TAX-II CHD. vs. RAJESH BANSAL

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ITA/20/2013HC Punjab & HaryanaPHHC01105054201323 August 2021Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal had become infructuous. This was based on the averments made in CM-4102-CII-2021 and the admission by the counsel for the Revenue that the respondent (assessee) had paid all the tax dues. The Court allowed the application for disposal of the main case and, in view of the admitted facts, dismissed the main appeal as having been rendered infructuous. Any pending applications related to the main case were also disposed of. The principle derived is that an appeal can be dismissed as infructuous if the underlying tax liability has been fully discharged, rendering the appeal moot.

What were the facts?

The appeal, ITA-20-2013, was filed by the Commissioner of Income Tax -II (the Revenue) against Sh. Rajesh Gupta (the assessee). The High Court of Punjab and Haryana at Chandigarh was hearing the case. An application, CM-4102-CII-2021, was filed for the disposal of the main case. The basis for this application was that the assessee had paid the entire tax dues, rendering the appeal infructuous. The Revenue's counsel appeared and admitted that the respondent (assessee) had indeed paid all tax dues. Consequently, the application was allowed, and the main case was taken up for hearing.

What were the issues?

1. Whether the appeal has become infructuous due to the payment of entire tax dues by the assessee? (Question of fact) The Revenue argued that the appeal has become infructuous because the assessee has paid all the tax dues. The Revenue's counsel admitted this fact. The judgment does not record any specific arguments from the assessee's side regarding the merits of the appeal, as the focus was on the procedural aspect of the appeal becoming infructuous.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 105 CM-4102-CII-2021 in/and ITA-20-2013 (O&M) Decided on : 23.8.2021 Commissioner of Income Tax -II ....Appellant VS Sh. Rajesh Gupta ....Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI

HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Amit Gupta, Advocate for the applicant-respondent. **** AJAY TEWARI, J.(Oral) CM-4102-CII-2021 This application has been filed for disposal of the main case. It has been stated that assesee having been paid entire tax the appeal has become infructuous. Notice of the application. Mr. Urvashi Dhugga, Advocate appears and accepts notice on behalf of the non-applicant/appellant and has admitted that the respondent has paid all the tax dues. For the reasons recorded, the application is allowed. Main case is taken up for hearing today itself. ITA-20-2013 In view of the averments made in CM-4102-CII-2021 and as admit by the counsel for the Revenue, the main case is dismissed as having been rendered infructuous. ANURADHA 2021.08.24 12:25 I attest to the accuracy and integrity of this document

CM-4102-CII-2021 in/and -2- ITA-20-2013 (O&M) Since the main case has been decided, the pending application, if any, also stands disposed of. (AJAY TEWARI)

JUDGE (ALKA SARIN) JUDGE 23.8.2021 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2021.08.24 12:25 I attest to the accuracy and integrity of this document

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