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

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ITA/98/2015HC Punjab & HaryanaPHHC01110202201515 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 The Court took the main appeal on board at the request of the parties and disposed of it as withdrawn. The reasoning was based on the assessee's explicit request for withdrawal, supported by an affidavit, and the absence of any objection from the Revenue. Therefore, the appeal was not decided on its merits. No specific issue was left undecided as the appeal itself was withdrawn.

What were the facts?

The appeal, ITA-98-2015, was filed by Urmila Jindal against an order passed by the Deputy Commissioner of Income Tax, Central Circle-I, Chandigarh. The present proceedings relate to CM-2322-CII-2021, an application filed by the appellant seeking withdrawal of the main appeal. The application for withdrawal was supported by an affidavit from the appellant. The Income Tax Department, represented by its Senior Standing Counsel, accepted notice and had no objection to the prayer for withdrawal.

What were the issues?

1. Whether the appellant is permitted to withdraw the appeal filed against the order of the Deputy Commissioner of Income Tax, Central Circle-I, Chandigarh. Assessee's contention: The assessee, Urmila Jindal, through her counsel, sought permission to withdraw the appeal. The application for withdrawal was supported by an affidavit. Revenue's contention: The Revenue, represented by its Senior Standing Counsel, stated that it had no objection to the prayer made in the application for withdrawal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 104/2(PROCEEDINGS THROUGH V.C.) CM-2322-CII-2021 IN/AND ITA-98-2015 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.2322-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.2322-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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