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

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ITA/378/2014HC Punjab & HaryanaPHHC01109527201415 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 in CM No. 2323-CII of 2021 was for the withdrawal of the appeal preferred by the applicant-appellant, supported by an affidavit. The counsel for the respondent (Income Tax Department) accepted notice and stated there was no objection to the prayer. Consequently, the Court allowed the application and, at the request of the parties' counsel, took the main appeal on board and disposed of it as withdrawn. No decision was made on the merits of the original appeal.

What were the facts?

The assessee, Sunita Jindal, filed an appeal before the High Court of Punjab and Haryana at Chandigarh. The appeal was against an order or action by the Deputy Commissioner of Income Tax, Central Circle-I, Chandigarh. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this appeal is not detailed, other than the filing of the appeal itself. The present proceedings concern an application for withdrawal of the appeal.

What were the issues?

1. Whether the appeal filed by the applicant-appellant (Sunita Jindal) can be withdrawn. This is a procedural question concerning the right to withdraw an appeal. The assessee, through her counsel, sought permission to withdraw the appeal. The revenue, through its counsel, had no objection to this request. No specific arguments were presented by either side regarding the merits of the original appeal, as the focus was solely on the withdrawal application.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 104/14(PROCEEDINGS THROUGH V.C.) CM-2323-CII-2021 IN/AND ITA-378-2014 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.2323-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.2323-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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