COMMISSIONER OF INCOME TAX FARIDABAD vs. K N AGGARWAL

PDF · subscribers
ITA/50/2015HC Punjab & HaryanaPHHC01110150201502 February 2017Bench: MR. JUSTICE SURINDER GUPTA,MRS JUSTICE DAYA CHAUDHARY1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court decided to dismiss the appeal as withdrawn. The court granted the liberty as prayed for by the appellant (Revenue) to move an application for revival of the appeal if something survives therein. This implies that the appeal was not decided on its merits, but rather disposed of based on the Revenue's decision to withdraw it. The reasoning is directly based on the appellant's counsel's statement and the prayer made. The operative direction is the dismissal of the appeal as withdrawn with the specified liberty.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Faridabad (appellant) against the order dated 28.04.2014 passed by the Income Tax Appellate Tribunal (ITAT), New Delhi. The ITAT's order pertained to ITA No. 101/DEL/1998 for the block period 01.04.1986 to 14.08.1996, concerning Shri K.N. Aggarwal (respondent-assessee). The appeal was filed under Section 260A of the Income Tax Act, 1961. The High Court of Punjab and Haryana at Chandigarh heard the matter.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue should be dismissed as withdrawn. The Revenue, represented by learned counsel, stated that they had received verbal instructions to withdraw the appeal in terms of Circular No. 24/2015 dated 31.12.2015. The Revenue also made a prayer for liberty to move an application for revival of the appeal if something survives therein. The assessee was represented by senior advocate Mr. Sanjay Bansal. The judgment does not record any specific arguments from the assessee's side regarding the merits of the original ITAT order, as the appeal was withdrawn by the Revenue.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.50 of 2015 Date of decision: 02.02.2017 The Commissioner of Income Tax, Faridabad ....Appellant Versus Shri K.N. Aggarwal ....Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE RAMENDRA JAIN

Present: - Mr. Tajender K. Joshi, Advocate, for the appellant. Mr. Sanjay Bansal, Sr. Advocate, with Mr. Amit Parsad, Advocate, for the respondent-assessee. AJAY KUMAR MITTAL, J. (ORAL) This appeal under Section 260A of the Income Tax Act, 1961 has been filed against the order dated 28.04.2014 passed by the Income Tax Appellate Tribunal, New Delhi in I.T. (SS). A No.101/DEL/1998 for the block period 01.04.1986 to 14.08.1996. 2. Learned counsel for the appellant states that he has received verbal instructions in terms of Circular No.24/2015 dated 31.12.2015 to withdraw the present appeal. A prayer was made that liberty be granted to the appellant to move an application for revival of the appeal is something survives therein. 3. Dismissed as withdrawn with liberty as prayed for. (AJAY KUMAR MITTAL) JUDGE (RAMENDRA JAIN) February 02, 2017 JUDGE R.S. Whether speaking/reasoned Yes/No Whether Reportable Yes/No Ravinder Singh 2017.02.06 11:10 I attest to the accuracy and authenticity of this document

Recent GST High Court judgments

Search GST case law →