M/S PHAGWARA IMPROVEMENT TRUST PHAGWARA vs. COMMISSIONER OF INCOME TAX JALANDHAR & ANR

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ITA/178/2014HC Punjab & HaryanaPHHC01109306201415 December 2014Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE MAHABIR SINGH SINDHU1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, in view of the consensus between the counsel for the appellant (M/s Phagwara Improvement Trust) and the respondents (Commissioner of Income Tax and another), allowed the appeal. The Court set aside the order dated 23.07.2013 passed by the Income Tax Appellate Tribunal, Amritsar Bench. The matter was restored to the ITAT for adjudication afresh. The reasoning for this decision was explicitly stated to be in view of the judgment passed in ITA No.24 of 2013 (M/s Amritsar Improvement Trust, Amritsar Vs. Commissioner of Income Tax, Amritsar and another). The operative direction is to remit the matter to the Tribunal for a fresh decision. No specific issue was left undecided, as the appeal was disposed of based on the agreement of the parties and the precedent.

What were the facts?

The appellant, M/s Phagwara Improvement Trust, filed an appeal before the High Court of Punjab & Haryana at Chandigarh against an order passed by the Income Tax Appellate Tribunal (ITAT), Amritsar Bench, dated 23.07.2013. The respondents are the Commissioner of Income Tax, Jalandhar-II, Jalandhar, and another. The High Court noted that counsel for both parties agreed that the appeal should be allowed and the matter remitted to the ITAT for fresh adjudication, based on a previous judgment in ITA No.24 of 2013 (M/s Amritsar Improvement Trust, Amritsar Vs. Commissioner of Income Tax, Amritsar and another). Consequently, the High Court set aside the ITAT's order and restored the matter to the Tribunal.

What were the issues?

1. Whether the appeal filed by M/s Phagwara Improvement Trust is to be allowed and the matter remitted to the Income Tax Appellate Tribunal for fresh adjudication? (Question of law and fact, turning on the applicability of the precedent in ITA No.24 of 2013). Assessee's Contention: The assessee's counsel agreed with the revenue's counsel that the appeal should be allowed and the matter remitted to the ITAT for fresh adjudication, in view of the judgment in ITA No.24 of 2013 (M/s Amritsar Improvement Trust, Amritsar Vs. Commissioner of Income Tax, Amritsar and another). Revenue's Contention: The revenue's counsel agreed with the assessee's counsel that the appeal should be allowed and the matter remitted to the ITAT for fresh adjudication, in view of the judgment in ITA No.24 of 2013 (M/s Amritsar Improvement Trust, Amritsar Vs. Commissioner of Income Tax, Amritsar and another).

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA No.178 of 2014 (O&M) Date of Decision: 15.12.2014 M/s Phagwara Improvement Trust. .....Appellant Versus Commissioner of Income Tax, Jalandhar-II, Jalandhar and another .....Respondents CORAM: HON'BLE MR. JUSTICE RAJIVE BHALLA HON'BLE MR. JUSTICE B.S. WALIA Present: Mr. Davinder Pal Soni, Advocate for Mr. Rohit Sud, Advocate for the appellant. Mr. Vivek Sethi, Advocate, for the respondents. **** RAJIVE BHALLA, J (ORAL) Counsel for the parties agree that in view of judgment passed in ITA No.24 of 2013 (M/s Amritsar Improvement Trust, Amritsar Vs. Commissioner of Income Tax, Amritsar and another), the appeal has to be allowed and the matter has be remitted to the Income Tax Appellate Tribunal for adjudication afresh. In view of the consensus between the counsel for the parties, the appeal is allowed, order dated 23.07.2013 passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amrtsar is set aside and the matter is restored to the Tribunal for adjudication afresh. [ RAJIVE BHALLA ] JUDGE 15.12.2014 [ B.S. WALIA ] Vinay JUDGE VINAY 2014.12.19 11:28 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, Chandigarh

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