GARGI JINDAL vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I CHANDIGARH

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ITA/374/2014HC Punjab & HaryanaPHHC01109523201415 March 2021Bench: MR. JUSTICE AUGUSTINE GEORGE MASIH,MR. JUSTICE ASHOK KUMAR VERMA1 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 prayer for withdrawal was made by the applicant-appellant and supported by an affidavit. The counsel for the revenue accepted notice of this application and stated that there was no objection to the prayer. Consequently, the main appeal was taken on board and disposed of as withdrawn, as prayed for by the assessee. No decision on the merits of the appeal was made.

What were the facts?

The case involves an appeal filed by Gargi Jindal (the assessee) against an order passed by the Deputy Commissioner of Income Tax, Central Circle-I, Chandigarh (the revenue). The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The assessee filed an application seeking withdrawal of the appeal. The revenue, through its counsel, accepted notice of the application and stated no objection to the prayer for withdrawal.

What were the issues?

1. Whether the appeal can be withdrawn by the assessee? (Question of procedure) Assessee's contention: The assessee, through their counsel, prayed for the withdrawal of the appeal. This prayer was supported by an affidavit. Revenue's contention: The revenue, through its counsel, accepted notice of the application for withdrawal and stated that it had no objection to the prayer being allowed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 104/7(PROCEEDINGS THROUGH V.C.) CM-2284-CII-2021 IN/AND ITA-374-2014 DATE OF DECISION: MARCH 15, 2021 GARGI JINDAL

.....Petitioner VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I CHANDIGARH ....Respondent CORAM:- HON'BLE MR.JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR.JUSTICE ASHOK KUMAR VERMA Present: Mr. M. S. Kanda, Advocate for Mr. Neeraj Khanna, Advocate, for the applicant-appellant. ***** AUGUSTINE GEORGE MASIH

, J. (ORAL)

Prayer in C.M. No.2284-CII of 2021 is for withdrawal of the appeal preferred by the applicant-appellant. The application is supported by an affidavit of the applicant-appellant. Notice of the application. Mr.Yogesh Putney, Advocate, Senior Standing Counsel for Income Tax Department, accepts notice on behalf of the respondents and states that he has no objection to the prayer made in the application. Therefore, prayer made in C.M. No.2284-CII of 2021 is allowed and at the request made by counsel for the parties the main appeal is taken on board and disposed of as withdrawn, as prayed for.

( AUGUSTINE GEORGE MASIH )

JUDGE March 15, 2021

( ASHOK KUMAR VERMA ) khurmi

JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No RAKESH KHURMI 2021.03.15 14:29 I attest to the accuracy and integrity of this document

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