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

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ITA/376/2014HC Punjab & HaryanaPHHC01109525201415 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 applicant-appellant had filed an application seeking withdrawal of the main appeal, supported by an affidavit. The respondent, the Income Tax Department, had no objection to this prayer. Consequently, the Court allowed the prayer made in CM-2294-CII-2021. At the request of the counsel for the parties, the main appeal (ITA-376-2014) was taken on board and disposed of as withdrawn. No decision was made on the merits of the appeal.

What were the facts?

The appellant, Gargi Jindal, filed an application (CM-2294-CII-2021) seeking withdrawal of the main appeal (ITA-376-2014) filed before the High Court of Punjab and Haryana at Chandigarh. The appeal was against an order passed by the Deputy Commissioner of Income Tax, Central Circle-I, Chandigarh. The respondent, the Income Tax Department, through its Senior Standing Counsel, accepted notice of the application and had no objection to the prayer for withdrawal. The High Court considered the application and the submissions of counsel for both parties.

What were the issues?

1. Whether the appeal filed by the applicant-appellant (Gargi Jindal) should be allowed to be withdrawn, as per the application filed under CM-2294-CII-2021. Assessee's contention: The assessee, Gargi Jindal, through her counsel, prayed for the withdrawal of the main appeal (ITA-376-2014). This prayer was supported by an affidavit. The assessee sought to withdraw the appeal without prejudice to any other proceedings or rights. Revenue's contention: The respondent, Deputy Commissioner of Income Tax, through its counsel, accepted notice of the application for withdrawal and stated that they had no objection to the prayer made by the applicant-appellant.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 104/4(PROCEEDINGS THROUGH V.C.) CM-2294-CII-2021 IN/AND ITA-376-2014 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.2294-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.2294-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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