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

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ITA/233/2015HC Punjab & HaryanaPHHC01109867201515 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 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 made under the scheme was not accepted by the respondent. Consequently, the main appeal (ITA-233-2015) was dismissed as withdrawn. Any pending applications related to the main appeal were also disposed of.

What were the facts?

The appellant, Arvind Mohan Mittal, filed an appeal (ITA-233-2015) 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 appellant also filed an application (CM-1408-CII-2021) seeking withdrawal of the appeal with liberty to approach the respondent under the Direct Tax Vivad Se Vishwas Scheme, 2020. The appellant further requested permission to move an application for restoration if the offer under the scheme was not accepted. The respondent, Income Tax Department, through its counsel, had no objection to the application. The High Court 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 offer is not accepted? Assessee's Contention: The assessee sought to withdraw the appeal to utilize the Direct Tax Vivad Se Vishwas Scheme, 2020. They requested permission to approach the respondent under this scheme and, if the offer was not accepted, to be allowed to move for restoration of the appeal. Revenue's Contention: The revenue, through its Senior Standing Counsel, stated that they had no objection to the application for withdrawal and the prayers made therein.

AI-generated summary — verify with the full judgment below

105a IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CM-1408-CII-2021 in/and ITA-233-2015 Date of Decision: 15.2.2021 Arvind Mohan 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-1408-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-1408-CII-2021 in/and ITA-233-2015 -2- CM-12341-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-233-2015 In view of the averments made in CM-1408-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

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