HARYANA STATE COOPERATIVE APEX BANK LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX AND ANR

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ITA/77/2020HC Punjab & HaryanaPHHC01019585202031 August 2021Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed CM-7369-CII-2021, permitting Annexure A-9 (Form-3) to be placed on record. Subsequently, the Court allowed CM-7370-CII-2021, accepting the assessee's prayer for withdrawal of the main appeal (ITA-77-2020). The appeal was dismissed as withdrawn with the liberty granted to the assessee to revive the appeal in case the designated authority did not accept the declaration filed under the Vivad-se-Vishwas Act, 2020. Any pending civil miscellaneous applications related to the main case were also disposed of as a consequence of the main case being decided. No decision was made on the merits of the appeal.

What were the facts?

The assessee, Haryana State Cooperative Apex Bank Ltd., filed an appeal (ITA-77-2020) before the High Court of Punjab and Haryana at Chandigarh. The appeal was against an order or action by the Deputy Commissioner of Income Tax and another. The assessee filed two civil miscellaneous applications (CM-7369-CII-2021 and CM-7370-CII-2021). CM-7369-CII-2021 sought to place on record Form-3 (Annexure A-9). CM-7370-CII-2021 prayed for withdrawal of the appeal as the appellant intended to avail the benefit of the Vivad-se-Vishwas Act, 2020, with liberty to revive the appeal if the declaration filed was not accepted by the designated authority. The revenue, through its Senior Standing Counsel, accepted notice and had no objection to the application for withdrawal.

What were the issues?

1. Whether the application for placing Annexure A-9 (Form-3) on record should be allowed? 2. Whether the appeal should be dismissed as withdrawn in light of the assessee's intention to avail the Vivad-se-Vishwas Act, 2020? Assessee's Contentions: For CM-7369-CII-2021, the assessee prayed for the application to be allowed for reasons recorded therein. For CM-7370-CII-2021, the assessee prayed for the withdrawal of the appeal, stating its desire to avail the benefit of the Vivad-se-Vishwas Act, 2020, and sought liberty to revive the appeal if the declaration was not accepted. Revenue's Contentions: The revenue, through its Senior Standing Counsel, accepted notice of the applications and stated it had no objection if the applications were allowed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 103-3

CM-7369-CII-2021 and CM-7370-CII-2021 in/and ITA-77-2020 (O&M) Decided on : 31.8.2021 Haryana State Cooperative Apex Bank Ltd. ....Appellant VS The Deputy Commissioner of Income Tax and another ....Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI

HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Avneet Singh, Advocate for the applicant-appellant. **** AJAY TEWARI, J.(Oral) CM-7369-CII-2021 This is an application for placing on record Annexure A-9 i.e. Form-3. For the reasons recorded in the application, the same is allowed and Annexure A-9 i.e. Form-3 is taken on record. CM-7370-CII-2021 This is an application praying for withdrawal of the appeal as the appellant is desirous of availing the benefit of the Scheme Vivad-se- Vishwas Act, 2020 with liberty to revive the appeal in case the designated authority does not accept declaration filed by the applicant. Notice of the application. ANURADHA 2021.09.01 14:44 I attest to the accuracy and integrity of this document

CM-7369-CII-2021 and -2- CM-7370-CII-2021 in/and ITA-77-2020 (O&M) Mr. Yogesh Putney, Senior Standing Counsel appears and accepts notice of the application on behalf of the non- applicants/respondents and states that he has no objection if the application is allowed. For the reasons recorded in the application, the same is allowed and the main case is taken up on Board today itself. Main case In view of the averments made in the application bearing CM-7370-CII-2021, the main case is dimissed as withdrawn with liberty mentioned above. Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of. (AJAY TEWARI)

JUDGE (ALKA SARIN) JUDGE 31.8.2021 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2021.09.01 14:44 I attest to the accuracy and integrity of this document

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