SUSHIL KUMAR GUPTA vs. COMMISSIONER OF INCOME TAX
What did the High Court hold?
The High Court allowed the application for withdrawal of the appeal. The main case (ITA-312-2015) was dismissed as withdrawn. The Court granted liberty to the appellant to revive the appeal if the competent authority under the Vivad-se-Vishwas Act, 2020, does not accept the appellant's claim under the said scheme. The pending civil miscellaneous application, if any, was also disposed of as the main case had been decided. The judgment does not delve into the merits of the original appeal or the provisions of the Vivad-se-Vishwas Act, 2020, beyond facilitating the withdrawal based on the appellant's intent.
What were the facts?
The appellant, Sushil Kumar Gupta, filed an application (CM-10582-CII-2021) seeking withdrawal of his appeal (ITA-312-2015) before the High Court of Punjab and Haryana at Chandigarh. The reason for withdrawal was the appellant's desire to avail the benefits of the Vivad-se-Vishwas Act, 2020. The respondent, Commissioner of Income Tax, Gurgaon, was served notice and had no objection to the application being allowed. The Court allowed the application and took up the main case.
What were the issues?
1. Whether the appellant should be permitted to withdraw the appeal to avail the benefit of the Vivad-se-Vishwas Act, 2020? (Question of law and procedure) Assessee's Contention: The assessee sought withdrawal of the appeal to take advantage of the Vivad-se-Vishwas Act, 2020. No specific authorities or precedents were cited in the judgment for this request. Revenue's Contention: The revenue, through its Senior Standing Counsel, stated that it had no objection to the application for withdrawal being allowed.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 107 CM-10582-CII-2021 in/and ITA-312-2015 (O&M) Decided on : 13.10.2021 Sushil Kumar Gupta ....Appellant VS Commissioner of Income Tax, Gurgaon ....Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI
HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Sampath Krishnan, Advocate with Mr. Samir Rathaur, Advocate for the applicant-appellant. **** AJAY TEWARI, J.(Oral) CM-10582-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. Mr. T.K.Joshi, Senior Standing counsel appears and accepts notice of the application on behalf of the non-applicant/respondent 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. Main case In view of the averments made in the application bearing ANURADHA 2021.10.14 12:47 I attest to the accuracy and integrity of this document
CM-10582-CII-2021 in/and -2- ITA-312-2015 (O&M) CM-10582-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. Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of. (AJAY TEWARI)
JUDGE (ALKA SARIN) JUDGE 13.10.2021 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2021.10.14 12:47 I attest to the accuracy and integrity of this document
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