ANIL KUMAR GUPTA vs. COMMISSIONER OF INCOME TAX

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ITA/313/2015HC Punjab & HaryanaPHHC01109955201513 October 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 The main case, ITA-313-2015 (O&M), was dismissed as withdrawn.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. Consequently, any pending civil miscellaneous applications related to the main case were also disposed of. The court did not decide on the merits of the original appeal.

What were the facts?

The appeal, ITA-313-2015 (O&M), was filed by Anil Kumar Gupta against the Commissioner of Income Tax, Gurgaon. The appeal was decided on 13.10.2021 by the High Court of Punjab and Haryana at Chandigarh. A civil miscellaneous application (CM-10578-CII-2021) was filed by the appellant seeking withdrawal of the main appeal. The appellant expressed a desire to avail the benefit of the Vivad-se-Vishwas Act, 2020. The respondent, represented by Senior Standing Counsel Mr. T.K. Joshi, had no objection to the application being allowed.

What were the issues?

1. Whether the appellant is entitled to withdraw the appeal to avail the benefit of the Vivad-se-Vishwas Act, 2020? (Question of law and fact) Assessee's Contention: The appellant sought to withdraw the appeal to take advantage of the Vivad-se-Vishwas Act, 2020. No specific authorities or precedents were mentioned in the provided text for this contention. Revenue's Contention: The revenue, through its Senior Standing Counsel, stated that it had no objection to the application for withdrawal being allowed. No specific authorities or precedents were mentioned in the provided text for this contention.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 107-A CM-10578-CII-2021 in/and ITA-313-2015 (O&M) Decided on : 13.10.2021 Anil 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-10578-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 12:55 I attest to the accuracy and integrity of this document

CM-10578-CII-2021 in/and -2- ITA-313-2015 (O&M) CM-10578-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 12:55 I attest to the accuracy and integrity of this document

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