GREATER MOHALI AREA DEVELOPMENT AUTHORITY vs. ADDITIONAL COMMISSIONER OF INCOME TAX

ITA/70/2015HC Punjab & HaryanaPHHC01110172201501 July 2021Bench: MR. JUSTICE AJAY TEWARI2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the application for withdrawal of the appeal. The reasoning was based on the appellant's stated intention to opt for the Vivad Se Vishwas Scheme. Consequently, the main appeal, ITA-70-2015 (O&M), was dismissed as withdrawn. Any pending Civil Miscellaneous Applications related to the main case were also dismissed as withdrawn. The principle established is that an appeal can be withdrawn if the assessee avails the benefit of a settlement scheme like Vivad Se Vishwas. No specific issue was decided on merits.

What were the facts?

The appeal, ITA-70-2015 (O&M), was filed by the Greater Mohali Area Development Authority (the appellant) against the Additional Commissioner of Income Tax (the respondent). The High Court of Punjab and Haryana at Chandigarh was hearing a Civil Miscellaneous Application (CM-5026-CII-2021) for withdrawal of the appeal. The appellant sought to withdraw the appeal because it had opted for the Vivad Se Vishwas Scheme. The respondent was represented and had received advance notice of the application. The court considered the reasons provided in the application for withdrawal.

What were the issues?

1. Whether the appeal can be withdrawn by the appellant in light of its adoption of the Vivad Se Vishwas Scheme? (Question of procedure/law) The appellant argued that it had adopted the Vivad Se Vishwas Scheme and therefore sought to withdraw its appeal. The judgment does not record any specific arguments from the revenue regarding the withdrawal application itself, other than their appearance through counsel.

AI-generated summary — verify with the full judgment below

CM-5026-CII-2021 in/and ITA-70-2015 (O&M) -1- 102-A IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CM-5026-CII-2021 in/and ITA-70-2015 (O&M) Date of decision : 01.07.2021 Greater Mohali Area Development Authority ...Applicant/Appellant Versus Additional Commissioner of Income Tax ...Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE VIKAS BAHL Present: Mr. Amit Gupta, Advocate for the applicant-appellant. (Through Video Conferencing) **** AJAY TEWARI, J. (ORAL) CM-5026-CII-2021 This is an application for withdrawal of the appeal in view of the fact that the appellant has adopted Vivad Se Vishwas Scheme. Notice of the application. On advance notice, Mrs. Urvashi Dhugga, Advocate appears on behalf of the respondent. For the reasons recorded in the application, the same is allowed. Main case is taken up for hearing today itself. PAWAN KUMAR 2021.07.02 11:52 I attest to the accuracy and authenticity of this document Chandigarh

CM-5026-CII-2021 in/and ITA-70-2015 (O&M) -2- ITA-70-2015 (O&M) In view of the averments made in CM-5026-CII-2021, the main appeal bearing ITA-70-2015 stands dismissed as withdrawn. Since the main case has been dismissed as withdrawn, the pending Civil Miscellaneous Application, if any, also stands dismissed as withdrawn. (AJAY TEWARI) JUDGE (VIKAS BAHL) JUDGE 01.07.2021 Pawan Whether speaking/reasoned:- Yes/No Whether reportable:- Yes/No PAWAN KUMAR 2021.07.02 11:52 I attest to the accuracy and authenticity of this document Chandigarh

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