M/S PUNJAB URBAN PLANNING & DEVELOP. AUTY vs. COMM. OF IT. CHD & ANR

ITA/204/2014HC Punjab & HaryanaPHHC01109336201415 July 2021Bench: MR. JUSTICE AJAY TEWARI2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the main appeal. The Court held that the appeal is dismissed as having been withdrawn, with the liberty as claimed by the assessee. This means the assessee can pursue resolution under the Direct Tax Vivad-Se-Vishwas Act, 2020, and if the Designated Authority does not accept their declaration, they can revive the appeal. The Court also noted that since the main appeal was decided, any pending Civil Miscellaneous Application also stood disposed of. The specific principle derived from this decision is that courts will generally permit withdrawal of appeals when parties wish to avail of a statutory settlement scheme, provided the opposing party has no objection and liberty to revive is granted.

What were the facts?

The assessee, M/s Punjab Urban Planning and Development Authority, Mohali, filed an appeal (ITA-204-2014) before the High Court of Punjab and Haryana at Chandigarh against the Commissioner of Income Tax, Chandigarh and another. The appeal was filed for an assessment year that is not explicitly stated in the provided text. The assessee filed an application (CM-5422-CII-2021) seeking withdrawal of the main appeal. The reason cited for withdrawal was the enactment of the Direct Tax Vivad-Se-Vishwas Act, 2020, and the assessee's desire to avail the scheme to settle its disputes. Liberty was sought to revive the appeal if the Designated Authority did not accept the declaration filed by the assessee. The respondents accepted notice and had no objection to the application being allowed.

What were the issues?

1. Whether the assessee is permitted to withdraw the appeal to avail the Direct Tax Vivad-Se-Vishwas Act, 2020, with liberty to revive the appeal? Assessee's Contention: The assessee sought withdrawal of the appeal on the grounds that the Direct Tax Vivad-Se-Vishwas Act, 2020, had been enacted, and they wished to utilize this scheme to resolve their tax disputes. They requested liberty to revive the appeal if their declaration under the scheme was not accepted by the Designated Authority. Revenue's Contention: The Senior Standing Counsel for the respondents stated that they had no objection to the application for withdrawal being allowed.

AI-generated summary — verify with the full judgment below

CM-5422-CII-2021 in/and -1- ITA-204-2014 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CM-5422-CII-2021 in/and ITA-204-2014 Date of Decision:-15.07.2021. M/s Punjab Urban Planning and Development Authority, Mohali .....Appellant Versus Commissioner of Income Tax, Chandigarh and another ......Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE VIKAS BAHL **** Present: Mr. Alok Mittal, Advocate for the applicant/appellant. **** AJAY TEWARI, J. (Oral) CM-5422-CII-2021 This is an application for withdrawal of the main Appeal on the ground that during the pendency of the present appeal, the Legislature has enacted Direct Tax Vivad-Se-Vishwas Act, 2020, with the object to provide for resolution of disputed tax and for matters connected therewith or identical thereto and the applicant/appellant is desirous of availing the scheme and settle its disputes for the assessment year in dispute, with liberty to revive, in case the Designated Authority does not accept the declaration filed by the applicant/appellant. Notice of the application. SANDEEP SETHI 2021.07.16 16:11 I attest to the accuracy and integrity of this document

CM-5422-CII-2021 in/and -2- ITA-204-2014 Ms. Urvashi Dhugga, Senior Standing Counsel, accepts notice on behalf of the respondents and states that she has no objection if this application is allowed. Resultantly, the application is allowed. ITA-204-2014 In view of the averments made in CM-5422-CII-2021, the main appeal is dismissed as having been withdrawn with liberty as claimed. Since the main appeal has been decided, the pending Civil Miscellaneous Application, if any, also stands disposed of.

(AJAY TEWARI) JUDGE (VIKAS BAHL) JUDGE July 15, 2021.

sandeep Whether speaking/reasoned:- Yes / No Whether Reportable:- Yes / No. SANDEEP SETHI 2021.07.16 16:11 I attest to the accuracy and integrity of this document

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