JITENDRA SINGH vs. UNION OF INDIA
What did the High Court hold?
The appellant sought to withdraw the appeal to pursue remedies against a freshly passed assessment order. The High Court granted this liberty and dismissed the appeal as withdrawn.
What were the facts?
The appellant filed an appeal before the High Court but failed to submit a certified copy of the ITAT's order. An exemption application was filed and allowed, and the delay in filing the appeal was also condoned.
What were the issues?
The primary issue was the procedural defect in filing the appeal. The appellant's subsequent request to withdraw the appeal to pursue other remedies was also considered.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL THE HON’BLE THE CHIEF JUSTICE SRI RAGHVENDRA SINGH CHAUHAN AND THE HON’BLE SRI JUSTICE N.S. DHANIK INCOME TAX APPEAL NO. 11 OF 2020 26TH OCTOBER, 2021
Between:
Jitendra Singh
….Appellant. and Union of India and others. …Respondents
Counsel for the appellant: Mr. Eshan Sachdeva, learned counsel.
Counsel for the respondents: Mr. Hari Mohan Bhatia, learned counsel.
The Court made the following:
JUDGMENT : (per Hon’ble The Chief Justice Sri Raghvendra Singh Chauhan)
The Registry has pointed out the defect that the certified copy of the impugned order dated 15.01.2020, passed by the learned ITAT, New Delhi Bench, has not been submitted by the appellant. However, the appellant has filed an Exemption Application. 2.
For the reasons stated in the Exemption Application, and since the learned counsel for the Revenue has no objection, the Exemption Application (CLMA No. 11494 of 2020) is, hereby, allowed.
For the reasons stated in the affidavit filed in support of the Delay Condonation Application (CLMA No. 11495 of 2020), the delay in filing the present appeal is condoned.
The Delay Condonation Application is, hereby, allowed. 4.
Having argued the case at a great length, the learned counsel for the appellant seeks the liberty to withdraw this appeal. He further seeks the liberty to pursue the remedies available to him while challenging the freshly passed assessment order by the Assessing Officer. 5.
Therefore, the present appeal is, hereby, dismissed as withdrawn. The liberty, so prayed for, is hereby granted. 6.
In sequel thereto, pending application, if any, stands disposed-of. 7.
No order as to costs.
_____________________________ RAGHVENDRA SINGH CHAUHAN, C.J.
___________________ N.S. DHANIK, J. Dt: 26th October, 2021 Rathour
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