ESS KAY ENTERPRISES, PANIPAT HRY. vs. COMMISSIONER OF INCOME TAX, KARNAL

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ITA/792/2008HC Punjab & HaryanaPHHC01080819200808 January 2009Author: MR.JUSTICE J.S. KHEHAR,MR. JUSTICE NAWAB SINGH2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the assessee had filed an application under Rule 24 of the Income Tax Appellate Tribunal Rules, 1963, for the recall of the ITAT's order dated March 10, 2008, and that this application was pending before the ITAT. In light of this, the assessee's counsel requested permission to withdraw the instant appeal to pursue the pending application before the ITAT. The High Court accepted this request. The appeal was dismissed as withdrawn with liberty to the assessee to pursue the application before the ITAT. No decision was made on the merits of the original appeal.

What were the facts?

The appellant, ESS Kay Enterprises, filed an appeal before the High Court of Punjab and Haryana challenging an order dated March 10, 2008, passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench-C. The ITAT had dismissed the assessee's appeal in limine, presuming the assessee was not interested in pursuing it. The impugned order also granted the assessee liberty to move an application under Rule 24 of the Income Tax Appellate Tribunal Rules, 1963, for recalling the appellate order. The assessee's counsel acknowledged that such an application had already been filed and was pending before the ITAT.

What were the issues?

1. Whether the High Court should entertain the appeal when the assessee has already filed an application for recall of the ITAT's order before the ITAT itself, and that application is pending. Assessee's Contention: The assessee's counsel stated that the appellant wishes to withdraw the instant appeal to pursue the application filed under Rule 24 of the Income Tax Appellate Tribunal Rules, 1963, pending before the ITAT. No other contentions were recorded. Revenue's Contention: The judgment records no contentions from the revenue.

Which sections of the Income-tax Act were involved?

Rule 24 of the Income Tax Appellate Tribunal Rules, 1963

AI-generated summary — verify with the full judgment below

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 10.3.2008, 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 10.3.2008 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 10.3.2008 (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 10.3.2008 (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

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