CIT-I, AMRITSAR vs. CHARANJIT SINGH
What did the High Court hold?
The High Court allowed the application for withdrawal of the appeal. Since the respondent had no objection to the withdrawal, the Court permitted the appellant to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. No decision on the merits of the case was made.
What were the facts?
The appeal was filed by the Commissioner of Income Tax-I, Amritsar (appellant) against the respondent, Charanjit Singh. The appeal was admitted by the High Court of Punjab and Haryana at Chandigarh. Subsequently, the appellant filed an application seeking withdrawal of the main appeal. The respondent had no objection to this application. The High Court considered the application on the date of the decision.
What were the issues?
1. Whether the appeal filed by the appellant should be permitted to be withdrawn. (Question of procedure) Assessee's Contention: The respondent did not object to the withdrawal of the appeal. Revenue's Contention: The appellant (Commissioner of Income Tax-I, Amritsar) sought to withdraw the appeal.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.441 of 2010 (O&M) Date of Decision : 29.04.2019 Commissioner of Income Tax-I, Amritsar ....Appellant Versus Charanjit Singh ...Respondent CORAM : HON'BLE MR.JUSTICE MAHESH GROVER HON'BLE MR JUSTICE LALIT BATRA Present : Mr.Vivek Sethi, Sr.Standing Counsel for the appellant. Mr.Akshay Bhan, Sr.Advocate with Mr.Aalok Mittal, Advocate for the respondent.
MAHESH GROVER, J.(O) C.M.No.9180-CII of 2019 has been filed seeking withdrawal of the main appeal which is taken on board today itself. In view of the prayer made by the applicant/appellant, to which the respondent has no objection, the application stands allowed and the appeal is dismissed as withdrawn. (MAHESH GROVER)
JUDGE 29.04.2019 (LALIT BATRA) dss JUDGE Whether speaking/reasoned Yes/No Whether reportable Yes/No DALJIT SINGH 2019.04.30 10:55 I attest to the accuracy and integrity of this document
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