JATINDER KUMAR GOYAL vs. ITO, WARD -1, (4) MANSA

ITA/192/2019HC Punjab & HaryanaPHHC01025288201921 November 2019Author: MR JUSTICE JASWANT SINGH,MR. JUSTICE LALIT BATRA2 pages
AI SummaryWithdrawn

What were the facts?

The appellant, Jatinder Kumar Goyal, proprietor of M/s Sulekh Chand Sham Lal, engaged in commission agency business, filed an appeal under Section 260-A of the Income Tax Act, 1961. The appeal challenged the final order dated 24.05.2018 passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar, for the assessment year 2011-2012. During the pendency of the appeal before the High Court, the appellant filed a rectification application before the Tribunal. The department placed certain material on record with this application, which the appellant contended supported his pleas. Consequently, the appellant sought permission to withdraw the present appeal with liberty to file a fresh one after the Tribunal passed a fresh order on the rectification application.

What did the High Court hold?

The High Court of Punjab and Haryana allowed the appellant's request to withdraw the appeal. The Court granted liberty to the appellant to file a fresh appeal after the Income Tax Appellate Tribunal passes a fresh order on the rectification application that was filed by the appellant. The appeal was dismissed as withdrawn with the aforesaid liberty. No decision was made on the merits of the original appeal. The specific content of the rectification application or the material placed on record was not detailed, nor was the assessment year or the specific order being rectified discussed in detail, beyond the fact that it pertained to the assessment year 2011-2012.

What were the issues?

1. Whether the appellant is entitled to withdraw the present appeal filed under Section 260-A of the Income Tax Act, 1961, with liberty to file a fresh appeal after the Income Tax Appellate Tribunal passes a fresh order on the rectification application. Contentions: Assessee: The appellant argued that certain material placed on record by the department along with a rectification application filed before the Tribunal supports the pleas raised by the appellant. In light of a potential fresh order from the Tribunal on the rectification application, the appellant sought permission to withdraw the present appeal with liberty to file a fresh one. Revenue: The judgment does not record any specific contentions from the revenue regarding the withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. 123 Income Tax Appeal No.192 of 2019 (O&M) Date of Decision: 21.11.2019. Jatinder Kumar Goyal ....Appellant. Versus ITO, Ward-1(4), Mansa and others ....Respondents. *** CORAM: HON'BLE MR. JUSTICE JASWANT SINGH HON'BLE MR. JUSTICE LALIT BATRA

---- Present: Mr. Keshav Gupta, Advocate for the appellant.

**** Jaswant Singh, J. (Oral) The appellant is proprietor of M/s Sulekh Chand Sham Lal, which is engaged in the business of deriving income from commission agent. The present appeal has been filed under Section 260-A of the Income Tax Act, 1961, assailing the final order dated 24.05.2018 (Annexure P-4) passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar in I.T.A. No.157 (Ast.)/2016 for the assessment year 2011-2012. At the time of hearing, counsel for the appellant submits that on the rectification application filed by the appellant-assessee before the Tribunal, certain material has been placed on record by the department, which supports the pleas raised by the appellant before this Court as well as before the Tribunal. He submits that in view of fresh order to be passed, on JITENDER 2019.11.21 1

The order continues below.

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