SHRI HIMANSHU JAIN vs. DY.COMMISSIONER OF INCOME TAX

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ITA/56/2018HC Punjab & HaryanaPHHC01119385201819 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. Consequently, the appeal was dismissed as withdrawn. The court did not delve into the merits of the appeal itself, as the decision was based on the assessee's request to withdraw and the revenue's lack of objection. The operative direction was the dismissal of the appeal as withdrawn, with the liberty granted to the assessee to approach the relevant authority under the Income Tax Act. No specific issue regarding the assessment or tax liability was decided.

What were the facts?

The appeal, ITA-56-2018, was filed by Sh. Himanshu Jain (the appellant) against the Deputy Commissioner of Income Tax, Chandigarh (the respondent). The case was heard through Video Conferencing due to the COVID-19 Pandemic. An application was filed by the appellant seeking withdrawal of the appeal with liberty to approach the appropriate 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, and if so, what is the consequence for the appeal? Assessee's Contention: The assessee, through their counsel, filed an application seeking withdrawal of the appeal. The assessee sought liberty to approach the authority under the Income Tax Act. Revenue's Contention: The learned Senior Standing Counsel for the respondent had no objection to the application for withdrawal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 106A CM-4134-CII-2021 IN/AND ITA-56-2018 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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