M/S HOTEL LANDMARK, THE MALL , SHIMLA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAILAWAY BOARD BUILDING, THE MALL, SHIMLA

ITA/26/2019HC Himachal PradeshHPHC01023130201930 March 20222 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court permitted the withdrawal of the appeals. The reasoning provided is that the learned counsel for the appellant(s) submitted a request for withdrawal, stating that the parties had amicably settled their disputes under the Direct Tax Vivad Se Vishwas Act, 2020. The Court ordered accordingly. The operative direction is the permission to withdraw the appeals. No issues were decided on merits, and no specific findings were made on any substantive tax law provisions.

What were the facts?

These are two Income Tax Appeals, No. 18 of 2018 and No. 26 of 2019, filed before the High Court of Himachal Pradesh. The appellants are Sh. Raghunath Singh Thakur and M/s Hotel Landmark, respectively. The respondent in both appeals is the Principal Commissioner of Income Tax, Shimla. The judgment does not specify the assessment years or the specific orders/actions under challenge, nor does it mention the amount in dispute. The procedural history is limited to the appeals being listed for hearing.

What were the issues?

The Tribunal had to decide whether to permit the withdrawal of the appeals. The appellant's counsel submitted that they wished to withdraw the appeals because the parties had amicably settled the dispute under the provisions of the Direct Tax Vivad Se Vishwas Act, 2020. The judgment does not record any arguments from the respondent's side regarding the withdrawal.

Which sections of the Income-tax Act were involved?

Direct Tax Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ON THE 30th DAY OF MARCH 2022 BEFORE HON’BLE MS. JUSTICE SABINA & HON’BLE MR. JUSTICE SATYEN VAIDYA INCOME TAX APPEAL NO. 18 OF 2018 & 26 OF 2019 1. INCOME TAX APPEAL NO. 18 OF 2018 Between:- SH. RAGHUNATH SINGH THAKUR, S/O SH. RAM DASS THAKUR, MARINA HOTEL, THE MALL, SHIMLA, HIMACHAL PRADESH. ….APPELLANT (SH. VISHAL MOHAN, ADVOCATE) AND PRINCIPAL COMMISSIONER OF INCOME TAX, RAILWAY BOARD BUILDING, THE MALL SHIMLA. ....RESPONDENT (SH. VINAY KUTHIALA, SR. ADVICATE WITH MR. DIWAN SINGH NEGI, ADVOCATE). 2. INCOME TAX APPEAL NO. 26 OF 2019 M/S HOTEL LANDMARK, THE MALL SHIMLA, THROUGH ITS PARTNER SH. VINOD KUMAR AGGARWAL. …APPELLANT (SH. VISHAL MOHAN, ADVOCATE) AND PRINCIPAL COMMISSIONER OF INCOME TAX, RAILWAY BOARD BUILDING, THE MALL SHIMLA. ….RESPONDENT. (SH. VINAY KUTHIALA, SR. ADVOCATE WITH MR. DIWAN SINGH NEGI, ADVOCATE). This appeal coming on for hearing this day, Hon’ble Ms. Justice Sabina, delivered the following:

J U D G M E N T

Learned counsel for the appellant(s) submits that he may be permitted to withdrawal the appeals, as the parties have amicably settled the dispute under the provisions of the Direct Tax Vivad Se Vishwas Act, 2020 (2 of 2020).

Ordered accordingly.

(Sabina)

Judge

(Satyen Vaidya) 30th March, 2022

Judge

(kck)

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