SURJIT SINGH vs. COMMISSIONER OF INCOME TAX, AMRITSAR

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ITA/16/2022HC Punjab & HaryanaPHHC01086022202007 September 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE DEEPAK MANCHANDA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeal as not pressed. The reasoning provided is that the appellant's counsel, at the very outset, submitted that due to the Income Tax Appellate Tribunal, Amritsar Bench, recalling its order in ITA No. 434/ASR/2016 concerning the assessment year 2009-10, he had instructions not to pursue the instant appeal. Consequently, the appeal was dismissed on this procedural ground without any decision on the merits of the substantive issues. No specific findings were made on any of the underlying tax disputes.

What were the facts?

The appellant, Surjit Singh, filed an appeal before the High Court of Punjab and Haryana at Chandigarh. The appeal was against an order or action related to the Commissioner of Income Tax, Amritsar. The assessment year in question is 2009-10. The procedural history involves an order passed by the Income Tax Appellate Tribunal, Amritsar Bench, in ITA No. 434/ASR/2016, which was subsequently recalled. The present appeal before the High Court was filed in relation to this matter.

What were the issues?

The Tribunal had to decide the issues arising from the assessment proceedings for the assessment year 2009-10. The specific questions of law or mixed law and fact are not detailed in the provided text. The appellant's counsel submitted that since the Income Tax Appellate Tribunal, Amritsar Bench, has recalled its order in ITA No. 434/ASR/2016, he has instructions not to pursue the instant appeal. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

114 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-16-2022(O&M)

Date of Decision: 07.09.2022 Surjit Singh ....... Appellant

versus Commissioner Of Income Tax, Amritsar (Punjab) ...... Respondents CORAM : HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE DEEPAK MANCHANDA *** Present: Mr.Divya Suri, Advocate for the appellant. *** TEJINDER SINGH DHINDSA,

J. (ORAL)

Counsel at the very outset submits that since Income Tax Appellate Tribunal, Amritsar Bench, Amritsar has recalled its order passed in ITA No. 434/ASR/2016 pertaining to the assessment year 2009-10, he has instructions not to pursue the instant appeal. Disposed of as not pressed. Pending applications, if any, shall also stand disposed of. (TEJINDER SINGH DHINDSA) JUDGE ( DEEPAK MANCHANDA ) JUDGE 07.09.2022 sunita Whether speaking/reasoned Yes/No Whether Reportable Yes/No SUNITA NAGPAL 2022.09.09 12:47 I attest to the accuracy and authenticiy of this order/judgment

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