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

PDF · subscribers
ITA/83/2020HC Punjab & HaryanaPHHC01019548202031 August 2021Bench: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the application for placing on record Annexure A-9 (Form-3) for the reasons recorded therein. Subsequently, the Court allowed the application for withdrawal of the main appeal (ITA-83-2020) in view of the averments made. The dismissal of the appeal was made with the liberty granted to the appellant to revive the appeal in case the designated authority under the Vivad-se-Vishwas Act, 2020, does not accept the declaration filed by the applicant. Consequently, any pending civil miscellaneous applications related to the main case were also disposed of. The Court did not decide the merits of the original appeal.

What were the facts?

The appellant, The Haryana State Cooperative Apex Bank Ltd., filed an appeal (ITA-83-2020) 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 respondent. The appellant also filed two civil miscellaneous applications (CM-7366-CII-2021 and CM-7367-CII-2021). CM-7366-CII-2021 was for placing on record Annexure A-9, which is Form-3. CM-7367-CII-2021 was an application praying for the withdrawal of the appeal. The reason for withdrawal was the appellant's desire to avail the benefit of the Vivad-se-Vishwas Act, 2020, with liberty to revive the appeal if the declaration filed under the scheme was not accepted by the designated authority. The respondents accepted notice and had no objection to the application for withdrawal being allowed.

What were the issues?

1. Whether the application for placing on record Annexure A-9 (Form-3) should be allowed? 2. Whether the appeal should be permitted to be withdrawn in light of the appellant's intention to avail the Vivad-se-Vishwas Act, 2020, with liberty to revive? Assessee's Contention: The assessee sought to place on record Annexure A-9 (Form-3) and prayed for withdrawal of the appeal to avail the benefit of the Vivad-se-Vishwas Act, 2020, with liberty to revive the appeal if the declaration filed under the scheme was not accepted. Revenue's Contention: The revenue, through its Senior Standing Counsel, accepted notice of the application for withdrawal and stated that it had no objection if the application was allowed.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 103

CM-7366-CII-2021 and CM-7367-CII-2021 in/and ITA-83-2020 (O&M) Decided on : 31.8.2021 The 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-7366-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-7367-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-7366-CII-2021 and -2- CM-7367-CII-2021 in/and ITA-83-2020 (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-7367-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

Recent GST High Court judgments

Search GST case law →