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

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ITA/352/2009HC Punjab & HaryanaPHHC01084451200922 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. The court noted that the application was moved by the appellant for withdrawal of the instant appeal and was supported by an affidavit. The prayer for withdrawal was not opposed by the learned counsel representing the respondents. Consequently, the court allowed the application and dismissed the appeal as withdrawn. No decision was made on the merits of the original appeal.

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 under ITA-352-2009. The present matter before the court is CM-10715-CII-2020, an application for withdrawal of the said appeal. The application was supported by an affidavit. The respondents did not oppose the prayer for withdrawal.

What were the issues?

1. Whether the appeal filed by the appellant can be permitted to be withdrawn? (Question of procedure) Assessee's Contention: The assessee, M/s Hero Cycles Ltd., through an application supported by an affidavit, sought to withdraw the appeal. The assessee did not present any arguments on the merits of the case as the primary request was for withdrawal. Revenue's Contention: The revenue, represented by the Commissioner of Income Tax, Ludhiana and another, did not oppose the application for withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 104A CM-10715-CII-2020 IN ITA-352-2009 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

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