AMITA MITTAL vs. COMMISSIONER OF INCOME TAX-1 CHANDIGARH
What did the High Court hold?
The High Court allowed the application for withdrawal of the appeal. The court granted the appellant liberty to approach the respondent under the Direct Tax Vivad Se Vishwas Scheme, 2020. Furthermore, the court permitted the appellant to move an application for restoration of the appeal in case the offer under the scheme was not accepted. The main appeal was accordingly dismissed as withdrawn. No specific findings were made on the merits of the original appeal as it was withdrawn.
What were the facts?
The appellant, Amita Mittal, filed an application (CM-1389-CII-2021) seeking withdrawal of the main appeal (ITA-232-2015) filed against the Commissioner of Income Tax-1. The appellant sought liberty to approach the respondent under the Direct Tax Vivad Se Vishwas Scheme, 2020. A further prayer was made for permission to move an application for restoration if the offer under the scheme was not accepted. The respondent, represented by Senior Standing Counsel, had no objection to the application. The High Court also condoned a delay of 132 days in refiling the appeal.
What were the issues?
1. Whether the appellant should be permitted to withdraw the appeal to avail the Direct Tax Vivad Se Vishwas Scheme, 2020, with liberty to seek restoration if the scheme's offer is not accepted? (Question of procedure/discretion). The appellant argued for withdrawal to utilize the Vivad Se Vishwas Scheme and sought liberty for restoration. The revenue did not object to the application.
AI-generated summary — verify with the full judgment below
105 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CM-1389-CII-2021 in/and ITA-232-2015 Date of Decision: 15.2.2021 Amita Mittal .....Appellant Versus Commissioner of Income Tax-1 ......Respondents 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-1389-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 and Ms. Urvashi Dhugga, Senior Standing Counsel, accept notice on behalf of Income Tax Department and state that they have no objection to the aforesaid. Application is allowed as prayed for. The main appeal is taken on board today itself. SHARMILA DEVI 2021.02.16 14:51 I attest to the accuracy and integrity of this document phhc
CM-1389-CII-2021 in/and ITA-232-2015 -2- CM-12339-CII-2015 For the reasons mentioned in the application, the delay of 132 days in refiling the appeal is condoned. CM stands disposed of. ITA-232-2015 In view of the averments made in CM-1389-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 15.2.2021 sharmila Whether Speaking/Reasoned : Yes/No Whether Reportable : Yes/No SHARMILA DEVI 2021.02.16 14:51 I attest to the accuracy and integrity of this document phhc
Recent GST High Court judgments
Search GST case law →- M/S.Sidhivinayak Roadways, Sundergarh vs. Commissioner Of GST And Central Excise, Rourkela Commissionerate, RourkelaOrissa · 15 Oct 2026
- Dillip Kumar Behera vs. The Assistant Commissioner Of State Tax, Mayurbhanj CircleOrissa · 15 Oct 2026
- M/S. Kalinga Paper Mart, Sundergarh vs. Commissioner Of CT And GST, CuttackOrissa · 15 Oct 2026
- Kabita Nayak vs. Chief Commissioner, CGST, Central Excise And Customs, KhurdaOrissa · 15 Oct 2026
- Swastika Ingot PVT.LTD, Sundargarh vs. The Addl Commissioner, GST And Central Excise, BhubaneswarOrissa · 15 Oct 2026
