M/S MANGLA SONS THR. VIJAY KUMAR MANGLA vs. COMMISSIONER OF INCOME TAX-I, CHD

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ITA/228/2011HC Punjab & HaryanaPHHC01095552201131 August 2021Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The Court noted the appellant's desire to avail the benefit of the Vivad-se-Vishwas Act, 2020, and the request for liberty to revive the appeal in case the designated authority did not accept the declaration filed by the applicant. The revenue did not object to this request. Consequently, the main appeal was dismissed as withdrawn with the liberty granted to the appellant. Any pending civil miscellaneous applications were also disposed of as a result of the main case being decided.

What were the facts?

The appellant, M/s Mangal Sons, filed an appeal (ITA-228-2011) before the High Court of Punjab and Haryana at Chandigarh. The respondent was the Commissioner of Income Tax-I, Chandigarh. The appellant filed an application (CM-7698-CII-2021) seeking withdrawal of the appeal. The reason for withdrawal was the appellant's desire to avail the benefit of the Vivad-se-Vishwas Act, 2020. The appellant sought liberty to revive the appeal if their declaration under the scheme was not accepted by the designated authority. The respondent's counsel accepted notice and had no objection to the application being allowed.

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, with liberty to revive the appeal? Assessee's Contention: The appellant argued that they wished to avail the benefit of the Vivad-se-Vishwas Act, 2020, and therefore sought withdrawal of the appeal. They also requested liberty to revive the appeal if their declaration under the scheme was not accepted by the designated authority. Revenue's Contention: The revenue, through its Senior Standing Counsel, stated that it had no objection if the application for withdrawal was allowed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 104 CM-7698-CII-2021 in/and ITA-228-2011 (O&M) Decided on : 31.8.2021 M/s Mangal Sons ....Appellant VS Commissioner of Income Tax-I, Chandigarh ....Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI

HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Rohit Kaura, Advocate for the applicant-appellant. **** AJAY TEWARI, J.(Oral) CM-7698-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 with liberty to revive the appeal in case the designated authority does not accept declaration filed by the applicant. Notice of the application. Mr. Yogesh Putney, Senior 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 ANURADHA 2021.09.02 10:33 I attest to the accuracy and integrity of this document

CM-7698-CII-2021 in/and -2- ITA-228-2011 (O&M) CM-7698-CII-2021, the main case is dimissed as withdrawn with liberty mentioned above. Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of. (AJAY TEWARI)

JUDGE (ALKA SARIN) JUDGE 31.8.2021 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2021.09.02 10:33 I attest to the accuracy and integrity of this document

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