HOSHIARPUR IMPROVEMENT TRUST vs. COMMISSIONER OF INCOME TAX & ANR

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ITA/251/2014HC Punjab & HaryanaPHHC01109388201415 December 2014Bench: MR. JUSTICE AJAY KUMAR MITTAL,MR. JUSTICE MAHABIR SINGH SINDHU1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court, in view of the consensus between the counsel for the parties and following the judgment in ITA No.24 of 2013 (M/s Amritsar Improvement Trust, Amritsar Vs. Commissioner of Income Tax, Amritsar and another), allowed the appeal. The order dated 28.11.2013 passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar, was set aside. The matter was restored to the Tribunal for adjudication afresh. The High Court did not decide the merits of the case but remitted it back to the ITAT for a fresh decision. No specific issue was left undecided by the High Court, as the decision was based on the parties' agreement and a prior judgment.

What were the facts?

This case involves an appeal filed by the Hoshiarpur Improvement Trust (the appellant) against an order passed by the Income Tax Appellate Tribunal (ITAT), Amritsar Bench. The respondents are the Commissioner of Income Tax, Jalandhar, and another. The specific assessment year(s) and the amount in dispute are not explicitly stated in the provided text. The procedural history indicates that the High Court is reviewing an order of the ITAT. The parties have reached a consensus regarding the disposal of the appeal.

What were the issues?

1. Whether the appeal before the High Court should be allowed 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)? Assessee's Contention: Counsel for the appellant agrees that in view of the judgment in ITA No.24 of 2013, the appeal has to be allowed and the matter remitted to the ITAT for adjudication afresh. Revenue's Contention: Counsel for the respondents agrees with the appellant's submission that the appeal should be allowed and the matter remitted to the ITAT for adjudication afresh, based on the precedent case.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH ITA No.251 of 2014 Date of Decision: 15.12.2014 Hoshiarpur Improvement Trust. .....Appellant Versus Commissioner of Income Tax, 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 28.11.2013 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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