M/S.K.D.ENTERPRISES vs. I.T.O.WARD1(3)LUDHIANA

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ITA/219/2003HC Punjab & HaryanaPHHC01042812200301 December 2010Bench: MR. JUSTICE ADARSH KUMAR GOEL,MR. JUSTICE AJAY KUMAR MITTAL2 pages

AI SummaryDismissed

What did the High Court hold?

The Tribunal noted that the learned counsel for both the parties were in agreement that the present appeal had become infructuous. This was in view of the dismissal of Income Tax Appeal No. 251 of 2006, vide a detailed order of even date. Consequently, the High Court ordered that the present appeal be dismissed as such. No specific findings were recorded on the merits of the original appeal before the Tribunal, as the appeal was disposed of on the ground of being infructuous. The operative direction was to dismiss the appeal.

What were the facts?

The assessee, M/s. K.D. Enterprises, Ludhiana, filed an appeal before the High Court of Punjab and Haryana at Chandigarh against an order dated February 21, 2003, passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'B', Chandigarh. This order was in relation to ITA No. 225/CHD/2002, pertaining to the assessment year 1997-98. The appeal was filed under Section 260A of the Income-Tax Act, 1961. The parties, through their respective counsel, agreed that the present appeal had become infructuous due to the dismissal of another related Income Tax Appeal No. 251 of 2006 by a detailed order of even date.

What were the issues?

1. Whether the appeal filed by the assessee under Section 260A of the Income-Tax Act, 1961, is rendered infructuous and liable for dismissal in view of the dismissal of Income Tax Appeal No. 251 of 2006 by a detailed order of even date. Contentions: Assessee: The learned counsel for the appellant-assessee agreed that the appeal is rendered infructuous and may be dismissed as such. Revenue: The learned Standing Counsel for the respondent-Revenue also agreed that the appeal is rendered infructuous and may be dismissed as such.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

Income Tax Appeal No. 219 of 2003 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. --- Income Tax Appeal No. 219 of 2003 Date of decision: 1.12.2010 M/s. K.D. Enterprises, Ludhiana --- Appellant Versus I.T.O. Ward 1(3), Ludhiana --- Respondent --- CORAM: HON’BLE MR. JUSTICE ADARSH KUMAR GOEL HON’BLE MR. JUSTICE AJAY KUMAR MITTAL --- Present: Mr. S.K. Mukhi, Advocate for the appellant-assessee. Mr. Rajesh Katoch, Standing Counsel for the respondent-Revenue. --- AJAY KUMAR MITTAL, J. This appeal under Section 260A of the Income-Tax Act, 1961 (for short “the Act”) has been filed by the assessee against the order dated 21.2.2003, passed by the Income Tax Appellate Tribunal, Chandigarh Bench ‘B’, Chandigarh (in short “the Tribunal”) in ITA No. 225/CHD/2002, relating to the assessment year 1997-98.

Income Tax Appeal No. 219 of 2003 2 Learned counsel for the parties are agreed that in view of dismissal of Income Tax Appeal No. 251 of 2006, vide detailed order of even date, the present appeal is rendered infructuous and may be dismissed as such. Ordered accordingly. (AJAY KUMAR MITTAL) JUDGE (ADARSH KUMAR GOEL) December 1, 2010 JUDGE *rkmalik*

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