O.P. GOEL, THROUGH O.P. GOEL PANIPAT vs. COMMISSIONER OF INCOME TAX, KARNAL

IN THE HIGH COURTOF PUNJAB AND HARYANA, CHANDIGARH.

Date of decision: 8.1.2009 CORAM: HON'BLE MR.JUSTICE J.S.KHEHAR. HON'BLE MR.JUSTICE NAWAB SINGH. --- Present: Mr.Pankaj Jain, Advocate, for the appellant. -- J.S.KHEHAR,J. (Oral) Through the instant appeal the appellant has impugned the order passed by the Revenue culminating in the order dated 6.5.2008, passed by the Income Tax Appellate Tribunal, Delhi Bench-C, New Delhi, wherein, the appeal preferred by the appellant-assessee was dismissed in limine on the presumption that the assessee was not interested to pursue the same. The impugned order dated 6.5.2008 also reveals, that liberty was granted to the assessee to move an application under rule 24 of the Income Tax Appellate Tribunal Rules, 1963, for the re-call of the appellate order dated 6.5.2008 (Annexure A-3). It is acknowledged by the learned counsel for the appellant, that the appellant-assessee has already moved an application under the aforesaid rule 24, for re-call of the impugned order dated 6.5.2008 (Annexure A-3) and that the same is pending consideration before the Income Tax Appellate Tribunal, Delhi Bench-C, New Delhi. In view of the factual position, noticed in the foregoing (2) paragraph, learned counsel for the appellant unilaterally states, that the appellant may be permitted to withdraw the instant appeal with liberty to pursue in the first instance the application filed by the appellant-assessee under rule 24 of the Income Tax Appellate Tribunal Rules, 1963, pending before the Income Tax Appellate Tribunal Delhi Bench-C, New Delhi. In view of the above, the instant appeal is dismissed as withdrawn with liberty as aforementioned.

( J.S.Khehar) Judge (Nawab Singh ) Judge January 8, 2009 rk