M/S SAKAY TRADERS, JALANDHAR, vs. THE COMMISSIONER OF INCOME TAX JDR. AND OTHERS

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ITA/18/2002HC Punjab & HaryanaPHHC01052203200218 February 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal filed by the assessee has become infructuous. This decision was based on the fact that the Revenue had withdrawn its own appeal against the same ITAT order due to a low tax effect. Since the Revenue's appeal was withdrawn, the assessee's cross-appeal against the same order was rendered unnecessary and without purpose. Consequently, the High Court disposed of the assessee's appeal accordingly. No decision was made on the merits of the original dispute between the assessee and the Revenue.

What were the facts?

The assessee, M/s Sakay Traders, Jalandhar, through its Partner Sh. Ashok Katyal, filed an appeal under Section 260A of the Income Tax Act, 1961. The appeal was against the order dated 16.09.1999 passed by the Income Tax Appellate Tribunal, Amritsar, for the assessment year 1992-93. This appeal was a cross-appeal to an appeal previously filed by the Revenue. The Revenue had withdrawn its appeal due to a low tax effect.

What were the issues?

1. Whether the appeal filed by the assessee is rendered infructuous in light of the Revenue having withdrawn its cross-appeal due to low tax effect. (Question of law) Assessee's Contention: The assessee did not explicitly argue any points as the appeal was disposed of on procedural grounds. The judgment does not record any specific arguments made by the assessee. Revenue's Contention: The Revenue argued that its own appeal was withdrawn due to low tax effect, rendering the assessee's cross-appeal infructuous. The judgment does not record any specific arguments made by the Revenue beyond this implicit contention.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

443 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH **** ITA No.18 of 2002 Date of Decision: 18.02.2020 M/s Sakay Traders, Jalandhar through its Partner Sh. Ashok Katyal Appellant Versus The Commissioner of Income Tax, Jalandhar and another Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Alok Mittal, Advocate for the appellant. Mr. Vivek Sethi, Sr. Panel Counsel with Mr. Varun Issar, Jr. Panel Counsel for the respondents. **** AJAY TEWARI, J. (Oral) [1] This appeal has been under Section 260A of the Income Tax Act, 1961 against the order dated 16.09.1999 passed by the Income Tax Appellate Tribunal, Amritsar in ITA No.689(ASR)/1993 for the assessment year 1992-93. [2] It transpires that this appeal is a cross-appeal to the appeal filed by the Revenue. The appeal filed by the Revenue was withdrawn on account of low tax effect. [3] In the circumstances, the appeal is rendered infructuous. [4] Disposed of accordingly. [5] Since the appeal is disposed of, the pending application, if any, stands disposed of. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE February 18, 2020

pankaj baweja

Whether speaking/ reasoned : Yes / No 2. Whether reportable : Yes / No PANKAJ BAWEJA 2020.02.20 10:30 I attest to the accuracy and authenticity of this document HIGH COURT, CHANDIGARH

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