THE PR. COMMISSIONER OF INCOMETAX(CENTRAL), LUDHIANA vs. SANJAY JAIN

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ITA/25/2021HC Punjab & HaryanaPHHC01030765202124 August 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE DEEPAK MANCHANDA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh disposed of the appeal as withdrawn. The Court was informed by the Senior Standing Counsel for the appellant (Revenue) that the assessee had already availed of the Vivad Se Vishwas Act/Scheme. Based on this information, the Revenue had instructions not to pursue the instant appeal. Therefore, the Court did not decide the merits of the appeal. The operative direction was to dispose of the appeal as withdrawn. No issues were expressly left undecided as the appeal itself was withdrawn.

What were the facts?

The appellant, The Pr. Commissioner of Income Tax (Central), Ludhiana, filed an appeal before the High Court of Punjab and Haryana at Chandigarh. The appeal was against an order or action not specified in the provided text. The respondent is Shri Sanjay Jain. The assessment year(s) are not mentioned. The procedural history is that the appeal was filed by the Revenue. At the outset of the hearing, the Revenue's counsel informed the Court that the assessee had availed of the Vivad Se Vishwas Act/Scheme and, consequently, the Revenue had instructions not to pursue the appeal.

What were the issues?

1. Whether the appeal filed by the Revenue should be pursued given the assessee's availing of the Vivad Se Vishwas Act/Scheme. This is a procedural issue arising from the assessee's actions. The Revenue's contention, as stated by its counsel, is that due to the assessee's availing of the Vivad Se Vishwas Act/Scheme, the appeal should not be pursued. No specific arguments or reliance on authorities were recorded for the Revenue's decision not to pursue the appeal, other than the fact of the assessee's availing of the scheme. The assessee's arguments are not recorded.

AI-generated summary — verify with the full judgment below

108(3) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-25-2021(O&M)

Date of Decision:24.08.2022 The Pr. Commissioner of Income Tax (Central), Ludhiana

....... Appellant

versus Shri Sanjay Jain

...... Respondent CORAM : HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE DEEPAK MANCHANDA *** Present: Mr.Rajesh Katoch, Senior Standing Counsel assisted by Ms. Pridhi Jaswinder Sandhu, Junior Standing Counsel for the appellant. *** TEJINDER SINGH DHINDSA,

J. (ORAL)

Mr.Rajeh Katoch, learned Senior Standing Counsel at the very outset informs the Court that the assessee has already availed of the Vivad Se Vishwas Act/Scheme and as such he has instructions not to pursue the instant appeal. Disposed of as withdrawn. (TEJINDER SINGH DHINDSA) JUDGE (DEEPAK MANCHANDA) JUDGE 24.08.2022 sunita Whether speaking/reasoned Yes/No Whether Reportable Yes/No SUNITA NAGPAL 2022.08.25 14:12 I attest to the accuracy and authenticiy of this order/judgment

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