M/S HERO CYCLES LTD. vs. CIT LUDHIANA AND ANR.

PDF · subscribers
ITA/328/2009HC Punjab & HaryanaPHHC01084424200922 December 2020Bench: MR. JUSTICE RAJAN GUPTA,MR. JUSTICE KARAMJIT SINGH1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn. No decision was made on the merits of the case. The court noted that the application for withdrawal was not opposed by the respondents.

What were the facts?

The appellant, M/s Hero Cycles Ltd., filed an appeal before the High Court of Punjab and Haryana at Chandigarh against the Commissioner of Income Tax, Ludhiana and another. The appeal was filed against an order or action not specified in the provided text. The procedural history indicates that the case was heard through Video Conferencing due to the COVID-19 Pandemic. The appellant filed an application for withdrawal of the instant appeal, supported by an affidavit. The respondents did not oppose the prayer for withdrawal.

What were the issues?

The High Court was not required to decide any substantive issues of law or fact as the appeal was withdrawn by the appellant. The only procedural matter before the court was the appellant's application for withdrawal of the appeal. The appellant sought to withdraw the appeal. The respondents did not oppose the withdrawal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 104 CM-10694-CII-2020 IN ITA-328-2009 Date of Decision: 22.12.2020 M/s Hero Cycles Ltd. ...Appellant. Versus Commissioner of Income Tax, Ludhiana and another ...Respondents CORAM:- HON'BLE MR. JUSTICE RAJAN GUPTA. HON'BLE MR. JUSTICE KARAMJIT SINGH. PRESENT: Mr. Alok Mittal, Advocate for the applicant-appellant. Mr. Rajesh Katoch, Advocate for the respondents. *** RAJAN GUPTA, J. (Oral) Case has been heard through Video Conferencing on account of COVID-19 Pandemic. This is an application moved by the appellant for withdrawal of instant appeal. Application is supported by the affidavit of Shashi Kant Rai. Prayer for withdrawal is not opposed by learned counsel representing the respondents. In view of above, application is allowed and the appeal is dismissed as withdrawn. (RAJAN GUPTA) JUDGE December 22, 2020 (KARAMJIT SINGH) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2020.12.22 15:26 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →