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

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ITA/375/2014HC Punjab & HaryanaPHHC01109524201415 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 application was supported by an affidavit from the assessee. The Senior Standing Counsel for the Income Tax Department accepted notice and stated that the department had no objection to the prayer made in the application. Consequently, the main appeal (ITA-375-2014) was taken on board and disposed of as withdrawn, as prayed for by the assessee. No decision was made on the merits of the original appeal.

What were the facts?

The assessee, Sunita Jindal, filed an appeal (ITA-375-2014) against an order of the Deputy Commissioner of Income Tax, Central Circle-I, Chandigarh. The appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The present proceedings (CM-2325-CII-2021) are an application for withdrawal of the aforementioned appeal. The application is supported by an affidavit from the assessee. The Income Tax Department, represented by its Senior Standing Counsel, accepted notice and had no objection to the withdrawal application.

What were the issues?

1. Whether the appeal filed by the assessee (ITA-375-2014) can be permitted to be withdrawn. This issue arises from the application filed by the assessee seeking withdrawal of the appeal. The assessee's contention is that they wish to withdraw the appeal. The revenue's contention is that they have no objection to the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 104/16(PROCEEDINGS THROUGH V.C.) CM-2325-CII-2021 IN/AND ITA-375-2014 DATE OF DECISION: MARCH 15, 2021 SUNITA 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.2325-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.2325-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 14:48 I attest to the accuracy and integrity of this document

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