THE PR. COMMISSIONER OF INCOME TAX (CENTRAL) LUDHIANA vs. SANJAY JAIN AND SONS

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ITA/98/2021HC Punjab & HaryanaPHHC01030713202124 August 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE DEEPAK MANCHANDA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh disposed of the appeal as withdrawn. The decision was based on the submission made by the revenue's counsel that the assessee had opted for the Vivad Se Vishwas Act/Scheme. As a result, the revenue had received instructions not to proceed with the appeal. No decision was made on the merits of the case. The operative direction was to dispose of the appeal as withdrawn.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax (Central), Ludhiana against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is Sanjay Jain & Sons. The assessment year(s) are not specified. The appeal is against the order of the ITAT. The procedural history indicates that the appeal was listed before the High Court of Punjab and Haryana at Chandigarh. The revenue's counsel informed the Court that the assessee has availed of the Vivad Se Vishwas Act/Scheme.

What were the issues?

1. Whether the appeal filed by the revenue should be pursued, given that the assessee has opted for the Vivad Se Vishwas Scheme. This is a question of mixed law and fact, turning on the implications of the Vivad Se Vishwas Act/Scheme on pending appeals. Assessee's contentions: Not recorded as the assessee's counsel was not present, and the appeal was disposed of based on the revenue's submission. Revenue's contentions: The revenue, through its Senior Standing Counsel, informed the Court that the assessee has availed of the Vivad Se Vishwas Act/Scheme and, consequently, the revenue has instructions not to pursue the instant appeal.

AI-generated summary — verify with the full judgment below

108-4 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-98-2021(O&M)

Date of Decision:24.08.2022 The Pr. Commissioner of Income Tax (Central), Ludhiana

.......Appellant

versus Sanjay Jain & Sons

...... Respondent CORAM : HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE DEEPAK MANCHANDA *** Present: Mr.Rajesh Katoch, Senior Standing Counsel assisted by Ms. Pridhi Jaswinder Sandhu, Junior Standing Counsel for the appellant. *** TEJINDER SINGH DHINDSA,

J. (ORAL)

Mr.Rajeh Katoch, learned Senior Standing Counsel at the very outset informs the Court that the assessee has already availed of the Vivad Se Vishwas Act/Scheme and as such he has instructions not to pursue the instant appeal. Disposed of as withdrawn. (TEJINDER SINGH DHINDSA) JUDGE (DEEPAK MANCHANDA) JUDGE 24.08.2022 sunita Whether speaking/reasoned Yes/No Whether Reportable Yes/No SUNITA NAGPAL 2022.08.25 14:12 I attest to the accuracy and authenticiy of this order/judgment

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