SHRI HIMANSHU JAIN vs. DY.COMMISSIONER OF INCOME TAX

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ITA/55/2018HC Punjab & HaryanaPHHC01119384201819 April 2021Bench: MR. JUSTICE RAJAN GUPTA,MR. JUSTICE KARAMJIT SINGH1 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 assessee sought to withdraw the appeal with the liberty to approach the authority under the Income Tax Act. The revenue did not object to this request. Consequently, the appeal was dismissed as withdrawn. No decision on the merits of the substantive issues of the appeal was made, as the appeal was disposed of on a procedural ground.

What were the facts?

The appeal, ITA-55-2018, was filed by Sh. Himanshu Jain (appellant) against the Deputy Commissioner of Income Tax, Chandigarh (respondent). The case was heard through Video Conferencing due to the COVID-19 pandemic. An application for withdrawal of the appeal was filed by the appellant, seeking liberty to approach the authority under the Income Tax Act. The respondent's counsel had no objection to this application.

What were the issues?

1. Whether the appellant is permitted to withdraw the appeal with liberty to approach the authority under the Income Tax Act? (Procedural question) Assessee's Contention: The assessee, through their counsel, filed an application seeking withdrawal of the appeal with liberty to approach the appropriate authority under the Income Tax Act. Revenue's Contention: The revenue, through its Senior Standing Counsel, had no objection to the assessee's application for withdrawal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 106B CM-4103-CII-2021 IN/AND ITA-55-2018 Date of Decision: 19.04.2021 Sh. Himanshu Jain ...Appellant Versus Deputy Commissioner of Income Tax, Chandigarh ...Respondent CORAM:- HON'BLE MR. JUSTICE RAJAN GUPTA. HON'BLE MR. JUSTICE KARAMJIT SINGH. PRESENT: Mr. Naman Jain, Advocate for the appellant. Mr. Yogesh Putney, Senior Standing Counsel for respondent. *** RAJAN GUPTA, J. (Oral) Case has been heard through Video Conferencing on account of COVID-19 Pandemic. This is an application for withdrawal of the appeal with liberty to approach the authority under the Income Tax Act. Learned counsel for the respondent has no objection. In view of above, application is allowed and the appeal is dismissed as withdrawn. (RAJAN GUPTA) JUDGE April 19, 2021 (KARAMJIT SINGH) gbs JUDGE Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No GURBACHAN SINGH 2021.04.19 15:06 I attest to the accuracy and integrity of this document

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