SMT. AREEMA OBEROI vs. ACIT, CIRCLE-II

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ITA/59/2018HC Punjab & HaryanaPHHC01119388201810 March 2021Bench: MR. JUSTICE AUGUSTINE GEORGE MASIH,MR. JUSTICE ASHOK KUMAR VERMA2 pages
AI SummaryAllowed

What did the High Court hold?

The High Court allowed the application for withdrawal of the appeal. The appellant was granted liberty to withdraw the appeal to take benefit of the Vivad se Vishwas scheme.

What were the facts?

The appellant filed an appeal before the High Court. The appellant then filed an application to withdraw the appeal. The reason for withdrawal was to avail concessions under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

Whether the appellant can withdraw their appeal to avail benefits under a government scheme. The court considered the appellant's intent to utilize concessions under the Vivad se Vishwas Act.

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

ITA-59-2018(O&M) 1 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

ITA-59-2018(O&M) Date of decision : 10.03.2021 Smt.Areema Oberoi ... Appellant Versus ACIT, Circle-II, Faridabad ... Respondent CORAM: HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR.JUSTICE ASHOK KUMAR VERMA Present: Ms.Salina Chalan, Advocate for the appellant. Mr.Yogesh Putney, Senior Standing Counsel for Income Tax Department-respondent. (Proceeding through Video Conferencing) AUGUSTINE GEORGE MASIH, J. CM-2534-CII-2021

Prayer in this application is for pre-poning of hearing of the main appeal which is now listed for hearing on 29.04.2021. Notice of the application. Mr.Yogesh Putney, Senior Standing Counsel for Income Tax Department accepts notice on behalf of the respondent on asking of the Court and states that he has no objection to the prayer made in the application for pre-poning of date of hearing. In the light of above, the present application is allowed and hearing of main appeal is pre-poned to today, i.e. 10.03.2021 and the main appeal is taken on Board for disposal at the consent of learned counsel for DAVINDER KUMAR 2021.03.10 16:26 I attest to the accuracy and integrity of this document

ITA-59-2018(O&M) 2 the parties. CM-2535-CII-2021 & ITA-59-2018

Prayer in this application is for withdrawal of the appeal as the appellant instead of contesting the present appeal, intends to take benefit of certain concessions issued by the Government of India under the Direct Tax Vivad se Vishwas Act, 2020. Notice of the application. Mr.Yogesh Putney, Senior Standing Counsel for Income Tax Department accepts notice on behalf of the respondent on asking of the Court and states that he has no objection to the prayer made in the application. In the light of above, the present application is allowed. The main appeal is permitted to be withdrawn with liberty as prayed for. (AUGUSTINE GEORGE MASIH) JUDGE (ASHOK KUMAR VERMA) JUDGE March 10, 2021 Davinder Kumar Whether speaking / reasoned Yes/No Whether reportable Yes/No DAVINDER KUMAR 2021.03.10 16:26 I attest to the accuracy and integrity of this document

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