M/S PUNJAB AGRO INDIA CORPORATION LIMITED vs. D.C.I.T. CIRCLE CHANDIGARH

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ITA/220/2019HC Punjab & HaryanaPHHC01035627201921 January 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the assessee's counsel conceded that the matter was concluded against the assessee by a prior judgment of the same court in ITA No. 170 of 2017 dated 6.11.2017. Consequently, the High Court dismissed the present appeal in terms of the decision in ITA No. 170-2017. The court found no illegality in the orders passed by the lower authorities and the ITAT, nor any reason to set aside the impugned orders or to find fault with the Tribunal's application of previous judgments. The ratio decidendi is that if a matter is concluded by a prior judgment of a higher court, a subsequent appeal on similar grounds will be dismissed. Any pending applications were also disposed of as the main case was decided.

What were the facts?

The assessee, M/s Punjab Agro Ind. Corp. Ltd., filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order dated 5.4.2018 passed by the Income Tax Appellate Tribunal (ITAT), Chandigarh, in ITA No. 782/CHD/2009 for the assessment year 2006-07. The appeal was filed with a delay of 194 days, for which an application for condonation was made and allowed. The revenue is D.C.I.T, Circle 4 (1) Chandigarh. The appeal was listed for hearing on 21.1.2020.

What were the issues?

1. Whether, under the facts and circumstances of the case, the lower authorities and the ITAT committed an illegality by passing the impugned orders? (Question of law/mixed law and fact) 2. Whether, under the facts and circumstances of the case, the impugned orders are not liable to be set aside? (Question of law/mixed law and fact) 3. Whether, under the facts and circumstances of the case, the Tribunal committed an illegality by not applying the judgment as referred to in the appeal to the facts of the present case? (Question of law/mixed law and fact) Assessee's Contentions: The assessee's counsel fairly stated that the matter has been concluded against the assessee in view of a previous judgment passed in ITA No. 170 of 2017 dated 6.11.2017, titled M/s Punjab Agro Ind. Corp. Ltd. vs. D.C.I.T, Circle 4 (1), Chandigarh. Revenue's Contentions: No specific contentions were recorded for the revenue in the judgment.

AI-generated summary — verify with the full judgment below

CM-10817-CII-2019 in/and 1 ITA-220-2019 (O&M) IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 101 CM-10817-CII-2019 in/and ITA-220-2019 (O&M) Date of Decision : 21.1.2020 M/s Punjab Agro Ind. Corp. Ltd. ...... Appellant Versus D.C.I.T, Circle 4 (1) Chandigarh ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI : HON'BLE MR.JUSTICE AVNEESH JHINGAN *** Present : Mr. Maninder Arora, Advocate for the applicant-appellant. *** AJAY TEWARI, J. (Oral) CM-10817-CII-2019 This is an application for condonation of delay of 194 days delay in filing the appeal. For the reasons recorded in the application, the same is allowed and delay of 194 days in filing the appeal is condoned. ITA-220-2019 1. This appeal has been filed against the order dated 5.4.2018 passed by the Income Tax Appellate Tribunal, Chandigarh in ITA No. 782/CHD/2009 for the assessment year 2006-07 received on 3.5.2018, claiming the following questions of law :- “i. Whether under the facts and in the circumstances of the case the Lower authorities and ITAT have not committed ANURADHA 2020.02.05 17:38 I attest to the accuracy and integrity of this document

CM-10817-CII-2019 in/and 2 ITA-220-2019 (O&M) illegality by passing the impugned orders ? ii. Whether under the facts and in the circumstances of the case the impugned order are not liable to be set aside ? iii. Whether under the facts and in the circumstances of the case the tribunal has not committed an illegality by not applying the judgment as referred above to the facts of present case.” 2. At the very outset learned counsel very fairly states that the matter has been concluded against the assessee in view of the judgment passed in ITA No. 170 of 2017 dated 6.11.2017 titled as M/s Punjab Agro Ind. Corp. Ltd. vs. D.C.I.T, Circle 4 (1), Chandigarh. 3. Consequently, the present appeal stands dismissed in terms of the decision of ITA No. 170-2017 4. Since the main case has been decided, the pending application, if any, also stands disposed of.

(AJAY TEWARI)

JUDGE (AVNEESH JHINGAN) JUDGE 21.1.2020 anuradha

Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2020.02.05 17:38 I attest to the accuracy and integrity of this document

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