COMMISSIONER OF INCOME TAX, PANCHKULA vs. HARYANA STATE COOPERATIVE APEX, BANK LTD

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ITA/23/2021HC Punjab & HaryanaPHHC01055484202029 July 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE PANKAJ JAIN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeal as not pressed. The reasoning was based on the statement made by the Revenue's counsel, who indicated that the Assessee had availed of the Vivad-se-Vishwas Act and, consequently, the Revenue had instructions not to pursue the appeal. The High Court noted this development and accepted the submission. The operative direction was to dispose of the appeal as not pressed. However, the Court explicitly left the question of law raised in the appeal open. No specific relief was granted or denied on the merits of the original dispute.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Panchkula (the Revenue) against M/s Haryana State Cooperative Apex Bank Limited (the Assessee). The assessment year(s) are not specified. The appeal challenges an order or action that is not detailed in the provided text. The procedural history indicates that the appeal was filed, and subsequently, the Assessee availed of the Vivad-se-Vishwas Act, an amnesty scheme. Following this development, the Revenue's counsel stated they had instructions not to pursue the appeal.

What were the issues?

1. Whether the appeal should be dismissed as not pressed in light of the Assessee availing the Vivad-se-Vishwas Act. The Revenue argued that due to the Assessee's participation in the amnesty scheme, they no longer wished to pursue the appeal. The Assessee's arguments are not recorded. The judgment does not explicitly frame a question of law, but the core issue revolves around the consequence of the Assessee opting for the Vivad-se-Vishwas scheme on the pending appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA-23-2021 (O&M) Date of Decision:29.07.2022 Pr. Commissioner of Income Tax, Panchkula .......Appellant Versus M/s Haryana State Cooperative Apex Bank Limited ......Respondent CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE PANKAJ JAIN Present:- Mr. Yogesh Putney, Senior Standing Counsel for the appellant. ***** TEJINDER SINGH DHINDSA J.(Oral) Mr. Yogesh Putney, Sr. Standing Counsel for the appellant makes a statement at the bar that after filing of the instant appeal, the Assessee- respondent has availed of amnesty scheme Vivad-se-Vishwas Act. In view of such circumstances/development counsel for the appellant submits that he has instructions not to pursue the instant appeal. Disposed of as not pressed. However, the question of law raised in the appeal is left open. Pending application(s), if any, shall also stand disposed of. (TEJINDER SINGH DHINDSA)

JUDGE (PANKAJ JAIN)

JUDGE 29.07.2022 shweta

Whether speaking/reasoned : Yes/No Whether reportable : Yes/No SHWETA 2022.08.01 18:12 I attest to the accuracy and authenticity of this order

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