PUNJAB TRACTORS LTD. vs. COMMR. OF INCOME TAX PATIALA & ANR.

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ITA/461/2015HC Punjab & HaryanaPHHC01110119201503 February 2017Author: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court condoned the delay of 299 days in filing the appeal, based on the reasons provided in the application. The application for condonation of delay was disposed of. The appeal itself was disposed of in terms of the order and judgment passed in a connected appeal, Income Tax Appeal No. 458 of 2015. The specific findings or reasoning on the substantive issues of the appeal are not recorded in this judgment as it was disposed of based on the outcome of another appeal.

What were the facts?

This is an appeal filed by Punjab Tractors Ltd. (the assessee) against an order of the Income Tax Appellate Tribunal (ITAT). The ITAT's order confirmed the decision of the Commissioner of Income Tax (Appeals). The assessment year in question is 2009-10. The appeal was filed with a delay of 299 days, which was condoned by the High Court. The High Court noted that the outcome of this appeal would be identical to that of Income Tax Appeal No. 458 of 2015, which was disposed of by a separate order and judgment on the same date.

What were the issues?

1. Whether the High Court should condone the delay of 299 days in filing the appeal (Question of procedure). The assessee sought condonation of delay, providing reasons for the same. The revenue did not record any specific arguments against the condonation in the judgment.

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

Income Tax Appeal No.461 of 2015 (O&M)

DATE OF DECISION: 3rd February,2017

Punjab Tractors Ltd. SAS, Nagar, Mohali. …..Appellant versus Commissioner of Income Tax, Patiala and another ...Respondents

CORAM:- HON'BLE MR.JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON’BLE MR. JUSTICE DEEPAK SIBAL, JUDGE.

Present: Mrs.Radhika Suri, Senior Advocate with Ms. Rinku Dahiya, Advocate, and Mr. Manpreet Singh, Advocate, for the appellant.

Mr. Zora Singh Klar, Advocate,for the respondents.

.. S.J. VAZIFDAR, CHIEF JUSTICE:

CM No. 25961-CII of 2015

Heard. For the reasons mentioned in the application, delay of 299 days in fling the appeal is condoned. Application stands disposed of.

ITA No. 461 of 2015

This is an appeal against the order of the Income Tax Appellate Tribunal confirming the order of the Commissioner of Income Tax (Appeals) pertaining to the assessment year 2009-10. It is agreed that the result in this appeal follows the result in Income Tax Appeal No. 458 of 2015 Punjab Tractors Ltd. SAS, Nagar, Mohali v. Commissioner of Income Tax, Patiala and another which was disposed of by a separate order and judgment passed today.

This appeal is, therefore, disposed of in terms of our order and judgment passed today in Income Tax Appeal No. 458 of 2015 Punjab Tractors Ltd. SAS, Nagar, Mohali v. Commissioner of Income Tax, Patiala and another.

(S.J. VAZIFDAR)

CHIEF JUSTICE

03.02.

2017

(DEEPAK SIBAL) ravinder sharma

JUDGE

NOTE: Whether speaking/non-speaking: Speaking√ Whether reportable: No√

Ravinder Sharma 2017.02.06 18:07 I attest to the accuracy and authenticity of this document

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