JUGAL KISHORE DOGRA vs. COMMISSIONER OF INCOME TAX AAYAKAR BHAWAN RISHI NAGAR LUDHIANA
What did the High Court hold?
The High Court allowed the application for withdrawal of the appeal. The reasoning was based on the appellant's stated intention to avail the benefits of the Vivad-se-Vishwas Act, 2020, and the respondent's lack of objection. Consequently, the main appeal was dismissed as withdrawn. The operative direction was the dismissal of the appeal. No issues were expressly left undecided, as the appeal was disposed of on a procedural ground.
What were the facts?
The appellant, Shri Jugal Kishore Dogra, filed an application (CM-7699-CII-2021) seeking withdrawal of the main appeal (ITA-206-2017). The reason cited for withdrawal was the appellant's desire to avail the benefits of the Vivad-se-Vishwas Act, 2020. The respondent, Commissioner of Income Tax, was represented, and their counsel accepted notice of the application and had no objection to its allowance. The High Court, after allowing the application, took up the main case and dismissed it as withdrawn.
What were the issues?
1. Whether the appellant is entitled to withdraw the appeal to avail the benefit of the Vivad-se-Vishwas Act, 2020? (Question of law) Assessee's Contention: The appellant seeks to withdraw the appeal to take advantage of the Vivad-se-Vishwas Act, 2020. No specific legal arguments or precedents were recorded in the judgment regarding this contention. Revenue's Contention: The respondent has no objection to the application for withdrawal being allowed.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 106 CM-7699-CII-2021 in/and ITA-206-2017 (O&M) Decided on : 1.9.2021 Shri Jugal Kishore Dogra ....Appellant VS Commissioner of Income Tax ....Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI
HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Rajiv Sharma, Advocate and Mr. Rohit Kaura, Advocate for the applicant-appellant. **** AJAY TEWARI, J.(Oral) CM-7699-CII-2021 This is an application praying for withdrawal of the appeal as the appellant is desirous of availing the benefit of the Scheme Vivad-se- Vishwas Act, 2020. Notice of the application. Mr. Rajesh Katoch, Senior Standing Counsel with Ms.Pridhi Jaswinder Sandhu, Junior Standing counsel appears and accepts notice of the application on behalf of the non-applicants/respondents and states that he has no objection if the application is allowed. For the reasons recorded in the application, the same is allowed and the main case is taken up on Board today itself. Main case In view of the averments made in the application bearing CM-7699-CII-2021, the main case is dimissed as withdrawn. ANURADHA 2021.09.02 16:44 I attest to the accuracy and integrity of this document
CM-7699-CII-2021 in/and -2- ITA-206-2017 (O&M) Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of. (AJAY TEWARI)
JUDGE (ALKA SARIN) JUDGE 1.9.2021 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2021.09.02 16:44 I attest to the accuracy and integrity of this document
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