VINOD GOEL vs. COMMISSIONER OF INCOME TAX

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ITA/214/2009HC Punjab & HaryanaPHHC01084298200908 April 2010Author: MR. JUSTICE M.M. KUMAR,MR. JUSTICE JITENDRA CHAUHAN2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission made by the learned counsel for the appellant-assessee(s) that a rectification application bearing M.A. No. 7(ASR)/2010 in I.T.(SS)/A. No. 14(ASR)/2005) was filed before the Tribunal. The Tribunal had passed an order on March 4, 2010, allowing the prayer of the appellant-assessee(s). In view of this statement, the High Court concluded that the appeals had been rendered infructuous. Therefore, the appeals were disposed of on this basis, without delving into the merits of the original ITAT order. No specific finding was made on the substantive issues that might have led to the original appeals.

What were the facts?

The appeals, ITA Nos. 214 and 215 of 2009, were filed by the assessees, Vinod Goel and M/s Sidhant Deposits & Advances Pvt. Ltd., respectively, under Section 260-A of the Income-tax Act, 1961. They challenged a common order dated January 23, 2009, passed by the Income Tax Appellate Tribunal (ITAT), Amritsar Bench. The ITAT's order pertained to Block Assessment periods from April 1, 1988, to December 23, 1998. The appeals were filed before the High Court of Punjab and Haryana at Chandigarh.

What were the issues?

1. Whether the appeals have become infructuous in light of a subsequent order passed by the ITAT. (Question of fact) The assessee's counsel stated that a rectification application (M.A. No. 7(ASR)/2010) was filed before the ITAT, which passed an order on March 4, 2010, allowing the assessee's prayer. Consequently, the assessee argued that the present appeals have become infructuous. The revenue's counsel did not present any arguments on this point as the matter was disposed of based on the assessee's submission.

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. Date of Decision: April 8, 2010 ITA No. 214 of 2009 (O&M) Vinod Goel ..Appellant Versus Commissioner of Income Tax, Jalandhar ...Respondent ITA No. 215 of 2009 (O&M) M/s Sidhant Deposits & Advances Pvt. Ltd. …Appellant Versus Commissioner of Income Tax, Jalandhar …Respondent CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE JITENDRA CHAUHAN Present: Mr. Sanjay Bansal, Senior Advocate, with Ms. Shaveta Malhotra, Advocate, for the appellant-assessee. Mr. Vivek Sethi, Advocate, for the respondent-revenue.

1.

To be referred to the Reporters or not?

2.

Whether the judgment should be reported in the Digest? M.M. KUMAR, J. This order shall dispose of ITA Nos. 214 and 215 of 2009, filed under Section 260-A of the Income-tax Act, 1961 (for brevity, ‘the Act’), challenges common order dated 23.1.2009, passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar, in M.A. No. 24/Asr.)/2007 (arising out of I.T.A. Nos. 214 & 215 of 2009 I.T.(SS)A. No. 14(Asr.)/2005) and M.A. No. 26 (Asr)/2007 (arising out of I.T. (SS)A. No. 13(Asr)/2005), in respect of Block Assessment period from 1.4.1988 to 23.12.1998. Learned counsel for the appellant-assessee(s) at the outset apprised the Court that a rectification application bearing M.A. No. 7(ASR)/2010 in I.T. (SS)/A. No. 14(ASR)/2005) was filed before the Tribunal wherein the Tribunal has passed an order on 4.3.2010, allowing the prayer of the appellant-assessee (s). He further states that these appeals have been rendered infructuous.

In view of the above statement made by the learned counsel for the appellant-assessee(s), these appeals are disposed of as having been rendered infructuous. A photocopy of this order be placed on the file of connected appeal. (M.M. KUMAR) JUDGE (JITENDRA CHAUHAN) April 8, 2010 JUDGE Pkapoor 2

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