SURESH MALHOTRA vs. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, KARNAL, HARYANA

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ITA/427/2017HC Punjab & HaryanaPHHC01117644201703 March 2021Bench: MR. JUSTICE AUGUSTINE GEORGE MASIH,MR. JUSTICE ASHOK KUMAR VERMA2 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 appellant wished to take benefit of the Vivad Se Vishwas Tak Scheme, which covers the case. The revenue had no objection to this prayer. Consequently, the main appeal was taken on board and dismissed as withdrawn, as prayed for by the appellant. The operative direction was the dismissal of the appeal as withdrawn. No specific issue regarding the merits of the original appeal was decided.

What were the facts?

The appellant, Suresh Malhotra, filed an appeal (ITA-427-2017) before the High Court of Punjab and Haryana at Chandigarh. The appeal was against an order passed by the Commissioner of Income Tax, Karnal, Haryana. The appellant filed an application (CM-2131-CII-2021) seeking withdrawal of the present appeal. The reason for withdrawal was to avail the benefits of the Vivad Se Vishwas Tak Scheme, a government initiative. The respondent, Commissioner of Income Tax, through its counsel, accepted notice and had no objection to the withdrawal application. The High Court, with the consent of both parties, allowed the application and preponed the hearing of the main appeal.

What were the issues?

1. Whether the appellant is permitted to withdraw the appeal in light of the Vivad Se Vishwas Tak Scheme? (Question of procedure/mixed law and fact) The assessee argued that the Vivad Se Vishwas Tak Scheme launched by the Government of India covers their case, and therefore, they wish to withdraw the present appeal to avail the benefits of the scheme. The revenue, through its counsel, stated that it had no objection to the prayer made in the application for withdrawal.

AI-generated summary — verify with the full judgment below

CM-2131-CII-2021 IN/AND ITA-427-2017 :{ 1 }: IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 104 (PROCEEDINGS THROUGH V.C.) CM-2131-CII-2021 IN/AND ITA-427-2017 DATE OF DECISION: MARCH 03, 2021 SURESH MALHOTRA

.....Appellant VERSUS COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, KARNAL, HARYANA ....Respondents CORAM:- HON'BLE MR.JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR.JUSTICE ASHOK KUMAR VERMA Present: Mr. Tejeshwar Singh Nerwal, Advocate for Mr. Sunil Kumar Mukhi, Advocate, for the appellant. ***** AUGUSTINE GEORGE MASIH

, J. (ORAL)

CM-2131-CII-2021 Prayer in this application is for withdrawal of the present appeal in the light of the fact that Scheme has been launched by the Government of India, according to which the applicant-appellant wants to take the benefit thereof. It is asserted that the Scheme launched with the name of Vivad Se Vishwas Tak covered the case of the applicant-appellant and, therefore, he does not want to pursue the present appeal. Notice of the application. Mr.Vivek Sethi, Advocate, accepts notice on behalf of Mr.Yogesh Putney, Advocate, learned counsel for the respondent and states RAKESH KHURMI 2021.03.03 12:17 I attest to the accuracy and integrity of this document

CM-2131-CII-2021 IN/AND ITA-427-2017 :{ 2 }: that the respondent has no objection to the prayer made in the application. In the light of the above and with the consent of the parties, the application is allowed and the main appeal is taken on board by preponing the date of hearing from 28.04.2021 to today. ITA-427-2017 Dismissed as withdrawn, as prayed for.

( AUGUSTINE GEORGE MASIH )

JUDGE March 03, 2021

( ASHOK KUMAR VERMA ) khurmi

JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No RAKESH KHURMI 2021.03.03 12:17 I attest to the accuracy and integrity of this document

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