COMMISSIONER OF INCOME TAX-I CHANDIGARH vs. M/S BNAL PREFAB PVT LTD

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ITA/363/2013HC Punjab & HaryanaPHHC01105234201301 February 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the tax effect in the present appeal was on the lower side and that it was to be heard along with ITA No. 181 of 2012. The learned counsel for the appellant (revenue) informed the court that ITA No. 181 of 2012 had already been withdrawn by the department. In light of this fact, the learned counsel for the appellant prayed for the withdrawal of the present appeal. The High Court permitted the appellant to withdraw the appeal. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax-1 (the appellant/revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is M/s Bnal Prefab Pvt. Ltd. The appeal was listed for hearing along with ITA No. 181 of 2012. The tax effect in the present appeal was stated to be on the lower side. The High Court noted that ITA No. 181 of 2012 had already been withdrawn by the department.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, considering that a related appeal (ITA No. 181 of 2012) has been withdrawn by the department. Assessee's Contention: The learned counsel for the appellant (revenue) prayed for withdrawal of the present appeal, citing the withdrawal of ITA No. 181 of 2012 by the department. The High Court permitted this prayer. Revenue's Contention: The learned counsel for the appellant (revenue) informed the court that ITA No. 181 of 2012 had already been withdrawn by the department and, keeping this in view, prayed for the withdrawal of the present appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 219 ITA-363-2013 (O&M) Date of decision:- 01.02.2023 The Commissioner of Income Tax-1 .... Appellant VS. M/s Bnal Prefab Pvt. Ltd. ...Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Ms. Gauri Neo Rampal, Senior Standing Counsel with Mr. Aditya Mehtani, Junior Standing Counsel for the appellant. Mr. Akshay Bhan, Senior Advocate with Mr. Shantanu Bansal, Advocate and Mr. Sidhant Suri, Advocate for the respondent. Ritu Bahri, J. (Oral) The tax effect is on the lower side and this appeal was to be heard along with ITA No. 181 of 2012. Learned counsel for the appellant has informed that ITA No.181 of 2012 has already been withdrawn by the department. Keeping in view this fact, learned counsel for the appellant prays for withdrawal of the present appeal. She is permitted to do so. Dismissed as withdrawn. ( RITU BAHRI ) JUDGE 01.02.2023

pooja saini ( MANISHA BATRA ) JUDGE POOJA SAINI 2023.02.02 11:02 I attest to the accuracy and integrity of this order/judgment

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