M/S STEEL STRIPS WHEELS LTD. vs. C I T AND ANR.

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ITA/423/2008HC Punjab & HaryanaPHHC01080414200808 September 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE DEEPAK MANCHANDA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the statement made by the counsel for the appellant, Mr. Sidhant Suri, that he had instructions not to pursue the instant appeal. Consequently, the Court disposed of the appeal as being not pressed. No decision was made on the merits of the case. Any pending applications related to the appeal were also disposed of as a consequence. The principle derived from this judgment is that an appeal can be dismissed as not pressed upon the appellant's counsel making a statement to that effect.

What were the facts?

The appellant, M/s Steel Strips Wheels Limited, filed an appeal before the High Court of Punjab and Haryana against an order or action by the Commissioner of Income Tax, Chandigarh and another. The specific assessment year(s) and the nature of the order under challenge are not detailed in the provided text. The procedural history indicates that the appeal was filed and came up for hearing. The counsel for the appellant made a statement at the bar that they had instructions not to pursue the appeal.

What were the issues?

The High Court was not required to decide any substantive issues of law or fact. The only matter before the court was the appellant's intention to withdraw or not press the appeal. The appellant's counsel stated that they had instructions not to pursue the appeal. The revenue's contentions are not recorded as the appeal was disposed of on the appellant's statement.

AI-generated summary — verify with the full judgment below

211 IN THE HIGH COURT OF PUNJAB AND HARYANA CHANDIGARH ITA-423-2008 (O&M) Date of Decision: 08.09.2022 M/S STEEL STRIPS WHEELS LIMITED …Appellant V/S COMMISSIONER OF INCOME TAX, CHANDIGARH AND ANOTHER …Respondents CORAM: HON’BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE DEEPAK MANCHANDA Present: Mr. Sidhant Suri, Advocate for the appellant. Ms. Urvashi Dhugga, Sr. Standing Counsel for the respondent-Income Tax Department. **** TEJINDER SINGH DHINDSA J. (Oral) Mr. Sidhant Suri, Advocate has entered appearance on behalf of appellant and makes a statement at bar that he has instructions not to pursue the instant appeal. As per statement of counsel for the appellant, the present appeal is disposed of being not pressed. Pending application(s), if any, shall also stand disposed of. (TEJINDER SINGH DHINDSA)

JUDGE (DEEPAK MANCHANDA) 08.09.2022 JUDGE Ajay Goswami Whether speaking/reasoned Yes/No Whether reportable Yes/No AJAY GOSWAMI 2022.09.09 11:24 I attest to the accuracy and authenticity of this order/judgment

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