SHRI SANJIV SHARMA S/O SHRI DAYA RAM SHARMA AGED 53 YEARS SCO 360 1ST FLOOR, SECTOR 32-D vs. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, SECTOR 17, CHANDIGARH

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ITA/252/2017HC Punjab & HaryanaPHHC01134298201703 September 2021Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The Court dismissed the main case as withdrawn. The appellant was granted liberty to revive the appeal in the event that the competent authority does not accept their claim under the Vivad-se-Vishwas Act, 2020. Since the main case was decided, any pending civil miscellaneous applications were also disposed of. The judgment does not record any specific findings on the merits of the original appeal, as it was withdrawn.

What were the facts?

The appeal, ITA-252-2017, was filed by Shri Sanjiv Sharma (the appellant) against the Commissioner of Income Tax (the respondent). The appeal was decided on September 3, 2021, by the High Court of Punjab and Haryana at Chandigarh. An application, CM-7784-CII-2021, was filed by the appellant seeking withdrawal of the appeal. The appellant expressed a desire to avail the benefits of the Vivad-se-Vishwas Act, 2020. The respondent, through Senior Standing Counsel Ms. Urvashi Dhugga, accepted notice of the application and had no objection to its allowance. The Court allowed the application and took up the main case.

What were the issues?

1. Whether the appellant is entitled to withdraw the appeal to avail the benefits of the Vivad-se-Vishwas Act, 2020? The appellant argued that they wished to avail the benefits of the Vivad-se-Vishwas Act, 2020, and therefore sought to withdraw the appeal. The revenue, through its Senior Standing Counsel, had no objection to the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 105 CM-7784-CII-2021in/and ITA-252-2017 (O&M) Decided on : 3.9.2021 Shri Sanjiv Sharma ....Appellant VS Commissioner of Income Tax Aaykar Bhawan ....Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI

HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Rajiv Sharma, Advocate and Mr. Rohit Kaura, Advocate for the applicant-appellant. **** AJAY TEWARI, J.(Oral) CM-7784-CII-2021 This is an application praying for withdrawal of the appeal as the appellant is desirous of availing the benefit of the Scheme Vivad-se- Vishwas Act, 2020. Notice of the application. Ms. Urvashi Dhugga, Senior Standing Counsel appears and accepts notice of the application on behalf of the non- applicants/respondents and states that she has no objection if the application is allowed. For the reasons recorded in the application, the same is allowed and the main case is taken up on Board today itself. Main case In view of the averments made in the application bearing CM-7784-CII-2021, the main case is dimissed as withdrawn with liberty to revive the appeal in case the competent Authority does not accept the claim of the appellant under the said scheme. ANURADHA 2021.09.08 10:03 I attest to the accuracy and integrity of this document

CM-7784-CII-2021in/and -2- ITA-252-2017 (O&M) Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of. (AJAY TEWARI)

JUDGE (ALKA SARIN) JUDGE 3.9.2021 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2021.09.08 10:03 I attest to the accuracy and integrity of this document

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