M/S PATIALA URBAN PLANNING & DEVELOPMENT AUTHORITY vs. COMMISSIONER OF INCOME TAX PATIALA

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ITA/300/2015HC Punjab & HaryanaPHHC01109941201523 August 2021Bench: MR. JUSTICE AUGUSTINE GEORGE MASIH,MR. JUSTICE ASHOK KUMAR VERMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court considered the application for withdrawal of the appeal. The appellant, M/s. Patiala Urban Planning and Development Authority, had sought to withdraw ITA No. 300 of 2015 on the grounds that they had opted for the Vivad Se Vishwas Scheme, 2020. The respondent, Commissioner of Income Tax, Patiala, through its counsel, indicated no objection to this request. Consequently, the Court allowed the withdrawal of the appeal. The operative direction was to dismiss the appeal as withdrawn, as prayed for by the appellant. No specific findings were made on the merits of the original appeal, as the matter was disposed of on procedural grounds related to the settlement scheme.

What were the facts?

The appeal, ITA No. 300 of 2015, was filed by M/s. Patiala Urban Planning and Development Authority (the appellant) against the Commissioner of Income Tax, Patiala (the respondent). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. An application, CM No. 4886-CII of 2021, was filed by the appellant seeking withdrawal of the appeal. The reason cited for withdrawal was that the appellant had availed of the Vivad Se Vishwas Scheme, 2020. The respondent's counsel accepted notice and had no objection to the prayer for withdrawal.

What were the issues?

1. Whether the appeal can be withdrawn by the appellant on the grounds of availing the Vivad Se Vishwas Scheme, 2020? (Question of law) Assessee's contention: The appellant contended that they had availed the Vivad Se Vishwas Scheme, 2020, and therefore, sought to withdraw the appeal. The application for withdrawal was supported by this reason. Revenue's contention: The revenue, through its counsel, accepted notice of the application and stated that it had no objection to the prayer made by the appellant for withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 108 CM No.4886-CII of 2021 in ITA No.300 of 2015 Date of Decision: August 23rd, 2021 M/s. Patiala Urban Planning and Development Authority ...Appellant Versus Commissioner of Income Tax, Patiala ...Respondent CORAM: HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE ASHOK KUMAR VERMA Present: Mr. Manpreet Singh Kanda, Advocate for the applicant-appellant. (PROCEEDINGS THROUGH V.C.) AUGUSTINE GEORGE MASIH, J. (ORAL) CM No.4886-CII of 2021 Prayer in this application is for withdrawal of the appeal as the appellant has availed of Vivad Se Vishwas Scheme, 2020. Notice of the application. Mr. Denesh Goyal, Senior Standing Counsel, accepts notice on behalf of the respondent and states that he has no objection to the prayer made in the application. In the light of the above, the main appeal is taken on board for disposal. ITA No.300 of 2015 Dismissed as withdrawn, as prayed for.

(AUGUSTINE GEORGE MASIH)

JUDGE August 23rd, 2021 (ASHOK KUMAR VERMA) Puneet

JUDGE Whether speaking/reasoned: Yes Whether Reportable: No PUNEET SACHDEVA 2021.08.23 14:23 I attest to the authenticity and accuracy of this document

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