VIVEK MOHAN MITTAL vs. COMMISSIONER OF INCOME TAX-1 CHANDIGARH

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ITA/231/2015HC Punjab & HaryanaPHHC01109865201522 February 2021Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE RAJESH BHARDWAJ2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The Court granted the assessee the liberty to approach the respondent under the Direct Tax Vivad Se Vishwas Scheme, 2020. Furthermore, the Court permitted the assessee to move an application for restoration of the appeal in case the offer under the scheme was not accepted. The main appeal was consequently dismissed as withdrawn. No specific findings were made on the merits of the original appeal, as it was disposed of on procedural grounds. The operative direction was the dismissal of the appeal as withdrawn with the granted liberty.

What were the facts?

The assessee, Vivek Mohan Mittal, filed an appeal (ITA-231-2015) before the High Court of Punjab and Haryana at Chandigarh. The appeal was against an order passed by the Commissioner of Income Tax-1. The assessee filed an application (CM-1730-CII-2021) seeking withdrawal of the appeal. The reason for withdrawal was to approach the respondent under the Direct Tax Vivad Se Vishwas Scheme, 2020. The assessee also sought permission to file an application for restoration if the offer under the scheme was not accepted. The Income Tax Department, through its Senior Standing Counsel, had no objection to the application.

What were the issues?

1. Whether the assessee should be permitted to withdraw the appeal to avail the benefit of the Direct Tax Vivad Se Vishwas Scheme, 2020, with liberty to seek restoration if the offer is not accepted? (Question of procedure/permission) Assessee's Contention: The assessee sought permission to withdraw the appeal to utilize the Direct Tax Vivad Se Vishwas Scheme, 2020, and requested liberty to move for restoration if the scheme's offer was not accepted. No specific legal provisions or precedents were cited in the judgment for this request. Revenue's Contention: The Revenue, represented by the Senior Standing Counsel, stated that they had no objection to the assessee's application for withdrawal and liberty to seek restoration.

AI-generated summary — verify with the full judgment below

108 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CM-1730-CII-2021 in/and ITA-231-2015 Date of Decision: 22.2.2021 Vivek Mohan Mittal .....Appellant Versus Commissioner of Income Tax-1 ......Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE RAJESH BHARDWAJ Present: Mr. Sumit Lalchandani, Advocate for Mr. Salil Kapoor, Advocate, for the appellant. AJAY TEWARI, J. (ORAL) CM-1730-CII-2021 This is an application for withdrawal of the appeal with liberty to approach the respondent under the Direct Tax Vivad Se Vishwas Scheme, 2020 with a further prayer that in case the offer is not accepted, they may be permitted to move an application for restoration. Notice in the application. Mr. Yogesh Putney, Senior Standing Counsel, accepts notice on behalf of Income Tax Department and state that he has no objection to the aforesaid. Application is allowed as prayed for. The main appeal is taken on board today itself. CM-12337-CII-2015 For the reasons mentioned in the application, the delay of 132 days in refiling the appeal is condoned. CM stands disposed of. SHARMILA DEVI 2021.02.25 12:08 I attest to the accuracy and integrity of this document phhc

CM-1730-CII-2021 in/and ITA-231-2015 -2- ITA-231-2015 In view of the averments made in CM-1730-CII-2021, the main appeal is dismissed as withdrawn. Since, the main case is dismissed as withdrawn, pending application, if any, stands disposed of. (AJAY TEWARI) JUDGE (RAJESH BHARDWAJ) JUDGE 22.2.2021 sharmila Whether Speaking/Reasoned : Yes/No Whether Reportable : Yes/No SHARMILA DEVI 2021.02.25 12:08 I attest to the accuracy and integrity of this document phhc

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