HERITAGE PROJECTS vs. COMMISSIONER OF INCOME TAX AMRITSAR & ANR

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ITA/309/2013HC Punjab & HaryanaPHHC01122226201303 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 The main case, ITA-309-2013, was dismissed as withdrawn. The court granted the appellant liberty to revive the appeal in case the competent authority under the Vivad-se-Vishwas Act, 2020, did not accept the appellant's claim. This decision was based on the averments made in the application for withdrawal and the lack of objection from the revenue. Any pending civil miscellaneous applications were also disposed of as a consequence of the main case being decided.

What were the facts?

The appeal, ITA-309-2013, was filed by M/s Heritage Projects against the Commissioner of Income Tax and another. The appellant sought withdrawal of the appeal to avail the benefit of the Vivad-se-Vishwas Act, 2020. The appellant requested liberty to revive the appeal if their claim under the scheme was not accepted by the competent authority. The respondents accepted notice and had no objection to the application being allowed. The High Court allowed the application for withdrawal.

What were the issues?

1. Whether the appeal can be dismissed as withdrawn to enable the appellant to avail the benefit of the Vivad-se-Vishwas Act, 2020, with liberty to revive the appeal if the claim under the scheme is rejected? Assessee's Contention: The assessee, M/s Heritage Projects, sought withdrawal of the appeal to avail the benefit of the Vivad-se-Vishwas Act, 2020, and requested liberty to revive the appeal if their claim under the scheme was not accepted by the competent authority. Revenue's Contention: The revenue, represented by the Commissioner of Income Tax, accepted notice of the application and stated they had no objection if the application for withdrawal was allowed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 106 CM-7893-CII-2021 in/and ITA-309-2013 (O&M) Decided on : 3.9.2021 M/s Heritage Projects ....Appellant VS Commissioner of Income Tax Aaykar Bhawan and another ....Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI

HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Salil Kapoor, Advocate and Mr. Sumit Lalchandani, Advocate for the applicant-appellant. **** AJAY TEWARI, J.(Oral) CM-7893-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 with liberty to revive the appeal in case the competent Authority does not accept the claim of the appellant under the said scheme. Notice of the application. Mr. Vivek Sethi, Senior Standing Counsel with Mr. Varun Issar, Junior Standing counsel appears and accepts notice of the application on behalf of the non-applicants/respondents and states that he 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. ANURADHA 2021.09.06 13:08 I attest to the accuracy and integrity of this document

CM-7893-CII-2021 in/and -2- ITA-309-2013 (O&M) Main case In view of the averments made in the application bearing CM-7893-CII-2021, the main case is dimissed as withdrawn with above-said liberty. 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 2021.09.06 13:08 I attest to the accuracy and integrity of this document

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