SHOBHA SARDANA vs. DEPUTY COMMISSIONER OF INCOME TAX

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ITA/5/2021HC Punjab & HaryanaPHHC01133377201922 March 2021Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE RAJESH BHARDWAJ1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court condoned the delay of 98 days in re-filing the appeal, disposing of the related application. The Court also allowed the application for pre-ponement of the main appeal, taking it on board for hearing on the same day. Subsequently, the Court permitted the appellant to withdraw the present appeal as prayed for, with the liberty to approach the respondent under the Direct Tax Vivad Se Vishwas Scheme, 2020. The Court further granted the liberty to the appellant to move an application for restoration in case the offer under the scheme was not accepted. The main appeal was dismissed as withdrawn with the aforesaid liberty. Any pending miscellaneous applications were also dismissed as withdrawn.

What were the facts?

The appellant, Shobha Sardana, filed an appeal before the High Court of Punjab and Haryana against an order passed by the Deputy Commissioner of Income Tax. The appeal was filed for Assessment Year(s) not specified in the judgment. There was a delay of 98 days in re-filing the appeal, which was condoned by the Court. An application for pre-ponement of the main appeal was also allowed. The appellant then sought permission to withdraw the present appeal with liberty to approach the respondent under the Direct Tax Vivad Se Vishwas Scheme, 2020. The appellant also requested permission to move an application for restoration if the offer under the scheme was not accepted.

What were the issues?

1. Whether the delay of 98 days in re-filing the appeal should be condoned? (Procedural Issue) 2. Whether the main appeal should be pre-poned? (Procedural Issue) 3. Whether the appellant should be permitted to withdraw the appeal with liberty to approach the respondent under the Direct Tax Vivad Se Vishwas Scheme, 2020, and with a further prayer for restoration if the offer is not accepted? (Merits/Procedural Issue) Contentions: Assessee: The assessee prayed for permission to withdraw the appeal with liberty to approach the respondent under the Direct Tax Vivad Se Vishwas Scheme, 2020, and for permission to move an application for restoration if the offer under the scheme was not accepted. The assessee also sought condonation of delay and pre-ponement of the appeal. Revenue: No arguments were recorded for the revenue.

AI-generated summary — verify with the full judgment below

110 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CM-3285 & 3286-CII-2021 in/and ITA No.5 of 2021 (O&M) Date of decision : 22.03.2021 Shobha Sardana ...... Appellant versus Deputy Commissioner of Income Tax ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE RAJESH BHARDWAJ *** Present :- Mr. S.K.Mukhi, Advocate for the appellant. *** AJAY TEWARI, J. (Oral) CM-3285-CII-2021 For the reasons mentioned in the application, the delay of 98 days in re-filing the appeal is condoned. CM stands disposed of. CM-3286-CII-2021 This is an application for pre-ponement of the main appeal. Application is allowed as prayed for. The main appeal is taken on board today itself. ITA-5-2021 Counsel for the appellant prays for permission to withdraw the present appeal with liberty to approach the respondent under the Direct Tax Vivad Se Vishwas Scheme, 2020 with a further prayer that in case the offer is not accepted, she may be permitted to move an application for restoration. Allowed as prayed for. Dismissed as withdrawn with the aforesaid liberty. Since the main case has been dismissed as withdrawn, the pending Misc. Application, if any, also stands dismissed as withdrawn. ( AJAY TEWARI ) JUDGE

( RAJESH BHARDWAJ ) JUDGE 22.03.2021 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2021.03.25 09:16 I attest to the accuracy and integrity of this document

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