OM PARKASH AND SONS HUF vs. DEPUTY COMMISSIONER OF INCOME TAX

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ITA/4/2021HC Punjab & HaryanaPHHC01133383201924 February 2021Bench: MR. JUSTICE JITENDRA CHAUHAN,MR. JUSTICE VIVEK PURI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal as withdrawn. This decision was based on the statement made by the learned counsel for the appellant, who indicated that the appellant wished to avail the 'Vivad se Vishwas Scheme, 2020'. The court accepted this submission and disposed of the appeal accordingly. Any pending miscellaneous applications were also disposed of as a consequence of the appeal being dismissed as withdrawn. The court did not delve into the merits of the case.

What were the facts?

The appellant, Om Prakash & Sons, filed an appeal before the High Court of Punjab and Haryana at Chandigarh. The appeal was against an order passed by the Commissioner of Income Tax. The assessment year(s) and the specific order or action under challenge are not explicitly detailed in the provided text. The amount in dispute is also not stated. The procedural history leading to this appeal is not elaborated upon, other than the fact that it reached the High Court.

What were the issues?

1. Whether the appeal should be dismissed as withdrawn, given the appellant's intention to avail the Vivad se Vishwas Scheme, 2020. Contentions: Assessee: The learned counsel for the appellant stated that they have instructions to withdraw the instant appeal because the appellant intends to avail the 'Vivad se Vishwas Scheme, 2020' launched by the Income Tax Department. Revenue: The judgment does not record any specific arguments from the revenue's side regarding the withdrawal of the appeal.

AI-generated summary — verify with the full judgment below

ITA-4-2021 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-4-2021 (O&M) Date of decision : 24.02.2021 Om Prakash & Sons ...Appellant(s) Versus Commissioner of Income Tax ...Respondent(s) CORAM:- HON'BLE MR. JUSTICE JITENDRA CHAUHAN HON'BLE MR. JUSTICE VIVEK PURI Present: Mr. Sunil K. Mukhi, Advocate, for the appellant. JITENDRA CHAUHAN J. (ORAL) The matter has been taken up through video-conferencing in the light of the pandemic COVID-19 situation and as per instructions. Learned counsel for the appellant states that he has instructions to withdraw the instant appeal as the appellant wants to avail the scheme launched by the Income Tax Department – Vivad se Vishwas Scheme, 2020. Dismissed as withdrawn. Pending misc. applications, if any, shall stand disposed of, accordingly. (JITENDRA CHAUHAN) (VIVEK PURI) JUDGE JUDGE 24.02.2021 atulsethi Whether speaking/reasoned : Yes No Whether Reportable : Yes No ATUL SETHI 2021.02.26 11:59 I attest to the accuracy and authenticity of this document

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