M/S F.C. SONDHI & CO. PVT LTD vs. DEPUTY COMMISSIONER OF INCOME TAX & ANR

ITA/271/2015HC Punjab & HaryanaPHHC01109909201521 October 20151 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal filed under Section 260A of the Income Tax Act, 1961, had become infructuous. This was based on the submission by the appellant's counsel that the Income Tax Appellate Tribunal had recalled its order dated 21.4.2014, which was the subject matter of the appeal. Consequently, the High Court found no necessity to adjudicate on the merits of the appeal. The operative direction was to dispose of the appeal as infructuous. No specific issue was left undecided, as the appeal itself was rendered moot by subsequent events.

What were the facts?

The appellant, M/s F.C. Sondhi & Company (India) Pvt. Ltd., filed an appeal under Section 260A of the Income Tax Act, 1961, challenging an order dated 21.4.2014 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 117/Asr/2010 for the Assessment Year 2006-07. The appeal was filed against the Deputy Commissioner of Income Tax-1, Jalandhar, and others. The High Court was informed that the ITAT had since recalled its impugned order.

What were the issues?

1. Whether the appeal filed under Section 260A of the Income Tax Act, 1961, is rendered infructuous due to the recall of the impugned order by the Income Tax Appellate Tribunal. Assessee's Contention: The learned counsel for the appellant-assessee stated that the order impugned in the present appeal has been recalled by the learned Tribunal. Therefore, the present appeal has become infructuous and may be disposed of as such. Revenue's Contention: No arguments were recorded for the respondents (revenue).

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ***** ITA No. 271 of 2015 Date of decision : 21.10.2015 M/s F.C. Sondhi & Company (India) Pvt. Ltd., Jalandhar ..............Appellant v. Deputy Commissioner of Income Tax-1, Jalandhar and others ..........Respondent CORAM : HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE RAMENDRA JAIN Present : Mr. Rohit Sud, Advocate with Mr. Maninder Singh, Advocate, for for the appellant None for the respondents --- Ajay Kumar Mittal, J. (Oral) 1. The appellant in this appeal filed under Section 260A of the Income Tax Act, 1961, has challenged the order dated 21.4.2014 (Annexure A-3) passed by the learned Income Tax Appellate Tribunal in ITA No. 117/Asr/2010 for the Assessment year 2006-07. 2. Learned counsel for the appellant-assessee states that the order impugned in this appeal has since been recalled by the learned Tribunal, therefore, the present appeal has been rendered infructuous and may be disposed of as such. 3. The appeal is disposed of as infructuous. (AJAY KUMAR MITTAL) JUDGE (RAMENDRA JAIN)

JUDGE 21.10.2015 Ashwani ASHWANI KUMAR 2015.11.02 10:12 I attest to the accuracy and integrity of this document

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