UMILA JINDAL vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I CHANDIGARH

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ITA/97/2015HC Punjab & HaryanaPHHC01110201201515 March 2021Bench: MR. JUSTICE AUGUSTINE GEORGE MASIH,MR. JUSTICE ASHOK KUMAR VERMA1 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 appellant had filed an application for withdrawal of the appeal, supported by an affidavit. The revenue, through its counsel, stated that it had no objection to the prayer made in the application. Consequently, the Court allowed the prayer made in CM No.2310-CII of 2021 and, at the request of the parties' counsel, took the main appeal on board and disposed of it as withdrawn. No decision was made on the merits of the appeal.

What were the facts?

The appeal, ITA-97-2015, was filed by Urmila Jindal against an order passed by the Deputy Commissioner of Income Tax, Central Circle-I, Chandigarh. A Civil Miscellaneous Application (CM-2310-CII-2021) was filed by the appellant seeking withdrawal of the main appeal. The application was supported by an affidavit. The Income Tax Department, through its Senior Standing Counsel, accepted notice and had no objection to the prayer for withdrawal. The High Court considered the application and the main appeal.

What were the issues?

1. Whether the appeal filed by the appellant (Urmila Jindal) can be permitted to be withdrawn. This issue arises from the application filed by the appellant seeking withdrawal of the main appeal. The appellant's contention is based on the application for withdrawal. The revenue's contention is that it has no objection to the prayer made in the application.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 104(PROCEEDINGS THROUGH V.C.) CM-2310-CII-2021 IN/AND ITA-97-2015 DATE OF DECISION: MARCH 15, 2021 URMILA JINDAL

.....Petitioner VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-I CHANDIGARH ....Respondent CORAM:- HON'BLE MR.JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR.JUSTICE ASHOK KUMAR VERMA Present: Mr. M. S. Kanda, Advocate for Mr. Neeraj Khanna, Advocate, for the applicant-appellant. ***** AUGUSTINE GEORGE MASIH

, J. (ORAL)

Prayer in C.M. No.2310-CII of 2021 is for withdrawal of the appeal preferred by the applicant-appellant. The application is supported by an affidavit of the applicant-appellant. Notice of the application. Mr.Yogesh Putney, Advocate, Senior Standing Counsel for Income Tax Department, accepts notice on behalf of the respondents and states that he has no objection to the prayer made in the application. Therefore, prayer made in C.M. No.2310-CII of 2021 is allowed and at the request made by counsel for the parties the main appeal is taken on board and disposed of as withdrawn, as prayed for.

( AUGUSTINE GEORGE MASIH )

JUDGE March 15, 2021

( ASHOK KUMAR VERMA ) khurmi

JUDGE Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No RAKESH KHURMI 2021.03.15 14:29 I attest to the accuracy and integrity of this document

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