SMT SUSHMA GAUTAM vs. THE COMMISSIONER OF INCOME TAX JDR

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ITA/207/2002HC Punjab & HaryanaPHHC01009126200206 January 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal had become infructuous. This decision was based on the submission made by the learned counsel for the respondent (revenue). The revenue informed the Court that the order passed by the Income Tax Appellate Tribunal (ITAT) on 29.04.2002, which had remanded the matter back to the assessing authority, had been complied with. Subsequently, the assessing authority had passed a final order on 30.03.2004. Therefore, the High Court, keeping in view these submissions, disposed of the present appeal as having been rendered infructuous. No specific findings on the merits of the original dispute were made, as the appeal was decided on a procedural development.

What were the facts?

The assessee, Sushma Gautam, filed an appeal before the High Court of Punjab and Haryana at Chandigarh. The appeal was against an order passed by the Income Tax Appellate Tribunal (ITAT), Amritsar Bench, dated 29.04.2002. The ITAT had remanded the matter back to the assessing authority for a fresh decision after providing the assessee with a proper opportunity of hearing. Following this remand, the assessing authority passed a final order on 30.03.2004. The revenue, represented by the Commissioner of Income Tax, informed the High Court that the ITAT's order had been complied with and the subsequent order had been passed.

What were the issues?

1. Whether the appeal filed by the assessee has become infructuous given that the ITAT's order of remand has been complied with by the assessing authority, and a final order has been passed subsequently. (Question of fact and law) Contentions: Assessee: No specific arguments are recorded for the assessee in the provided text. Revenue: The learned counsel for the respondent (revenue) informed the Court that the ITAT's order dated 29.04.2002 was complied with, and a final order was passed by the assessing authority on 30.03.2004. Therefore, the present appeal has become infructuous.

AI-generated summary — verify with the full judgment below

205 HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-207-2022 (O&M) Date of decision:06.01.2023 Sushma Gautam ....Appellant V/s. Commissioner of Income Tax ....Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Alok Mittal, Advocate for the appellant. Ms. Gauri Neo Rampal, Senior Standing Counsel with Mr. Himanshu Arora, Senior Standing Counsel for the respondent. **** Ritu Bahri, J. (Oral). Learned counsel for the respondent has informed the Court that order dated 29.04.2002 (Annexure P-2) passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar, the matter was remanded back to the assessing authority to decide the matter afresh after giving proper opportunity of hearing to the assessee. Pursuant to the said order, the final order has been passed by the assessing authority on 30.03.2004. Hence, the present appeal has become infructuous as the said order has already been complied with. Keeping in view of the submissions made by learned counsel for the respondent, the present appeal is disposed of as having been rendered infructuous. Pending application, if any, also stands disposed of. (RITU BAHRI)

JUDGE (MANISHA BATRA) JUDGE 06.01.2023

Divyanshi Whether speaking/reasoned: Yes/No Whether reportable: Yes/No DIVYANSHI 2023.01.10 10:39 I attest to the accuracy and authenticity of this document/order

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