THE PR. COMMISSIONER OF INCOME TAX, ROHTAK vs. M/S SWADESH ENGINEERING INDUSTRIES, 7.4 MILE STONE, VILLAGE TITOLI, JIND ROAD, ROHTAK

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ITA/168/2018HC Punjab & HaryanaPHHC01119008201825 July 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the present appeal in view of the submission made by the learned counsel for the appellant-revenue. The submission was that an application for rectification of the order dated 04.08.2017 passed by the Income Tax Appellate Tribunal, New Delhi, was pending before the Tribunal. Consequently, the appeal was disposed of at that stage without delving into the merits of the original order or the rectification application. No finding was given on the substantive issues of the appeal, and the operative direction was to dispose of the appeal as presented.

What were the facts?

The Pr. Commissioner of Income Tax, Rohtak (appellant-revenue) filed an appeal against an order dated 04.08.2017 passed by the Income Tax Appellate Tribunal, New Delhi (ITAT). M/s Swadesh Engineering Industries (respondent-assessee) is the party against whom the appeal was filed. The present appeal was filed before the High Court of Punjab and Haryana at Chandigarh. The assessment years are not specified in the provided text. The procedural history that matters is that the appellant-revenue had an application for rectification of the ITAT's order pending before the Tribunal.

What were the issues?

1. Whether the High Court should proceed with the appeal when an application for rectification of the ITAT's order is pending before the Tribunal. (Question of procedure) Contentions: Assessee: Not recorded. Revenue: Submitted that an application for rectification of the order dated 04.08.2017 passed by the ITAT is pending before the Tribunal. Based on this submission, the revenue requested the disposal of the present appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 221 ITA-168-2018(O&M) Date of Decision: 25.07.2019 The Pr. Commissioner of Income Tax, Rohtak ......Appellant. Versus M/s Swadesh Engineering Industries .......Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Sandeep Goyal, Senior Standing counsel for the appellant-revenue. Mr.Amandeep Singh Meho, Advocate and Mr. Parveen Gupta, Advocate for Mr. Puneet Jindal, Senior Advocate for the respondent. AJAY TEWARI, J (ORAL) At the outset, learned counsel for the appellant has submitted that the application for rectification of the order dated 04.08.2017 passed by Income Tax Appellate Tribunal, New Delhi (for short 'ITAT') is pending before the Tribunal. In view of these circumstances, the present appeal is disposed of at this stage. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 25.07.2019 pooja saini Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Pooja Saini 2019.07.26 13:50 I attest to the accuracy and integrity of this document Chandigarh

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