COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 2 vs. CHARU AGARWAL

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ITA/283/2022HC Punjab & HaryanaPHHC01134511202222 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh, in terms of Circular No. 09/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes, allowed the application for disposal of the appeal as withdrawn. The Court noted that the present appeal, ITA-283-2022, was being disposed of in terms of the aforementioned circular. Consequently, application No. CM-18516-CII-2024 and CM-18517-CII-2024 were also allowed as prayed for. All interim orders stood vacated, and any pending applications were disposed of accordingly. The judgment does not record any specific findings on the merits of the appeal itself, as it was dismissed as withdrawn.

What were the facts?

The present appeal, ITA-283-2022, was filed by the Commissioner of Income Tax (International Taxation)-2, New Delhi (the Revenue) against an order concerning the assessee, Charu Agarwa. The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. An application, CM-18516-CII-2024, was filed for disposal of the appeal in terms of Circular No. 09/2024 dated 17.09.2024 issued by the Central Board of Direct Taxes (CBDT). A further application, CM-18517-CII-2024, was also filed. The High Court considered these applications and the contents of the CBDT circular.

What were the issues?

1. Whether the present appeal (ITA-283-2022) should be dismissed as withdrawn in terms of CBDT Circular No. 09/2024 dated 17.09.2024? (Question of law) 2. Whether application No. CM-18516-CII-2024 and CM-18517-CII-2024 should be allowed as prayed for? Assessee's Contentions: The assessee, through their counsel, relied on the CBDT Circular No. 09/2024 for the disposal of the appeal as withdrawn. The application for disposal in terms of the circular was presented. Revenue's Contentions: The Revenue, represented by its counsel, did not present any arguments against the disposal of the appeal as withdrawn in terms of the CBDT circular. Their counsel was present, but no opposing arguments were recorded.

AI-generated summary — verify with the full judgment below

102+253 IN TH Commissioner Charu Agarwa CORAM: H

H Present M M M

f SANJEEV P

1.

Present a of the pre dated 17. 2. For the re 3. Exemptio 4. Present A No.09/20 5. All interi 6. Pending

October 22, 20 Mohit goyal 1. Whethe 2. Whethe HE HIGH COURT OF PUNJA CHANDIGAR CM-18516-CII-2024 of Income Tax (International Taxa Vs. l **** HON’BLE MR. JUSTICE SANJE HON’BLE MR. JUSTICE SANJ **** Mr. Ashwani Kumar Chopra, Sr. A Mr. Pankaj Katia, Advocate Mr. Daman Jeet Singh, Advocate for the applicant/respondent. Ms. Urvashi Dhugga, Sr. Standin for the appellant/Revenue. **** RAKASH SHARMA, J.(Oral) application No.CM-18517-CII-2 esent Appeal i.e. ITA-283-2022 .09.2024 issued by Central Boar easons stated in the application, on application No.CM-18516-CI Appeal stands dismissed as w 024 dated 17.09.2024 issued by C im orders also stand vacated. application(s), if any, also stand

(SANJ 024 r speaking/reasoned?

Y r reportable?

Y AB AND HARYANA AT RH 4 and CM-18517-CII-2024 in/and ITA-283-2022 (O&M) Date of Decision: 22.10.2024 ation)-2, New Delhi . . . . Appellant . . . . Respondent EEV PRAKASH SHARMA JAY VASHISTH dvocate with ng Counsel ) 2024 has been filed for disposal in terms of Circular No.09/2024 d of Direct Taxes. the same is allowed. II-2024 is allowed as prayed for. withdrawn in terms of Circular Central Board of Direct Taxes. s disposed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

d ) 4 t t l 4 . r MOHIT GOYAL 2024.10.23 09:45 I attest to the accuracy and integrity of this document

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