M/S ESSKAY INTERNATIONAL vs. COMMR. OF INCOME TAX,ASR.
What did the High Court hold?
The High Court considered the application filed by the appellant, M/s Ess Kay International, for withdrawal of the main appeal (I.T.A No. 251-2007). The court noted that notice of the application was issued, and counsel for the respondent, Commissioner of Income Tax, Amritsar, accepted notice and did not raise any serious objections to the prayer made in the application. Consequently, the High Court allowed the application. The operative direction was that the appeal, I.T.A No. 251-2007, stands dismissed as withdrawn. No decision was made on the substantive grounds of the original appeal.
What were the facts?
The case involves an appeal filed by M/s Ess Kay International against the Commissioner of Income Tax, Amritsar. The appeal, numbered I.T.A No. 251-2007, was filed under Section 260A of the Income Tax Act. The present proceedings concern an application filed by the appellant under Section 151 of the Code of Civil Procedure read with Section 260A of the Income Tax Act. This application sought to determine the actual date of the appeal and, crucially, to withdraw the main appeal. The High Court of Punjab & Haryana at Chandigarh heard the application.
What were the issues?
The primary issue before the High Court was whether to allow the application for withdrawal of the main appeal, I.T.A No. 251-2007. The appellant, M/s Ess Kay International, sought to withdraw its appeal. The respondent, Commissioner of Income Tax, Amritsar, was represented and had the opportunity to object. The court needed to decide whether to permit the withdrawal of the appeal, which would effectively bring the proceedings to an end without a decision on the merits of the original appeal. The appellant's contention was for withdrawal, while the respondent's position was to not raise serious objections.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH C.M. No. 2896-CII-2021 in/and I.T.A No. 251-2007 Date of decision : 18.03.2021 M/s Ess Kay International ......Appellant versus Commissioner of Income Tax, Amritsar ...Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE ARCHANA PURI Present: Ms. Divya Suri, Advocate for the applicant-appellant. **** RITU BAHRI , J. (Oral) The present application under Section 151 CPC read with Section 260A of the Income Tax Act is for actual date of the present appeal and for withdrawal of the main appeal as well. Issue notice of the application. Mr. Vivek Sethi, Advocate accepts notice on behalf of respondent and did not raise any serious objection to the prayer made in the present application. Accordingly, the present application is allowed and the appeal i.e I.T.A No. 251-2007 is dismissed as withdrawn.
(RITU BAHRI) JUDGE (ARCHANA PURI) JUDGE 18.03.2021 G Arora Whether speaking/reasoned : Yes/No Whether reportable : Yes/No GAURAV ARORA 2021.03.22 11:31 I attest to the accuracy and integrity of this document Chandigarh
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