SONIA CHATTA vs. COMMISSIONER OF INCOME TAX PATIALA

PDF · subscribers

ITA/359/2015HC Punjab & HaryanaPHHC01110005201527 September 2016Author: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE AVNEESH JHINGAN1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the assessee. The decision to dismiss the appeal was based on the statement made by the learned counsel for the appellant that the result of this appeal would follow the result in ITA-382-2015, 'Naresh Kumar Vs. Commissioner of Income Tax, Patiala'. The High Court had already dismissed ITA-382-2015 by a separate order and judgment passed on the same day. Therefore, the present appeal was accordingly dismissed in the same terms. No specific findings on the merits of the case or the grounds of appeal were recorded, as the dismissal was procedural, based on the outcome of a related appeal.

What were the facts?

The assessee, Sonia Chatta, filed an appeal under Section 260A of the Income Tax Act, 1961, challenging an order dated July 15, 2015, passed by the Income Tax Appellate Tribunal, Division Bench, Chandigarh. The appeal pertains to the assessment year 2008-09. The appellant's counsel stated that the outcome of this appeal would be determined by the result of another appeal, ITA-382-2015, titled 'Naresh Kumar Vs. Commissioner of Income Tax, Patiala', which was dismissed by the High Court in a separate order and judgment passed on the same day. The High Court then proceeded to dismiss the present appeal in the same terms as the aforementioned appeal.

What were the issues?

1. Whether the High Court should entertain the appeal filed by the assessee under Section 260A of the Income Tax Act, 1961, against the order dated 15.07.2015 passed by the Income Tax Appellate Tribunal, Chandigarh, for the assessment year 2008-09. Assessee's Contention: The assessee sought to challenge the order of the ITAT. The outcome of the appeal was stated to be dependent on the outcome of another appeal, ITA-382-2015. Revenue's Contention: The revenue was represented by its counsel, but no specific arguments were recorded in the judgment regarding the merits of the case or the maintainability of the appeal. The judgment indicates that the appeal was dismissed in terms of another dismissed appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No. 205 (2)

ITA-359-2015 (O&M)

Pronounced on : 27

th September, 2016

Sonia Chatta

..... Appellant

VERSUS Commissioner of Income Tax, Patiala ..... Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK SIBAL Present: Mr.Divya Suri, Advocate, for the appellant. Mr.Zora Singh Klar, Advocate, for the respondent.

******* DEEPAK SIBAL J. The present appeal under Section 260A of the Income Tax Act, 1961 has been preferred by the assessee to challenge therein order dated 15.07.2015, passed by the Income Tax Appellate Tribunal, Division Bench, Chandigarh.

The appeal pertains to the assessment year 2008-09. Learned counsel for the appellant states that the result in this appeal will follow the result in ITA-382-2015 “Naresh Kumar Vs. Commissioner of Income Tax, Patiala”, dismissed by us by our separate order and judgment passed today. This appeal is accordingly dismissed in the same terms.

[ S.J. VAZIFDAR ] CHIEF JUSTICE 27th September, 2016

[ DEEPAK SIBAL ] shamsher JUDGE Whether reasoned/speaking : Yes / No Whether reportable : Yes / No Shamsher Singh 2016.10.05 10:01 I attest to the accuracy and authenticity of this document Chandigarh

Recent GST High Court judgments

Search GST case law →