M/S PREM BANSAL REAL ESTATE PVT LTD vs. COMMISSIONER OF INCOME TAX LUDHIANA & ANR

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ITA/275/2012HC Punjab & HaryanaPHHC01099355201212 December 20162 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh held that the present appeal, ITA No. 275 of 2012, would follow the result of ITA No. 273 of 2012, which was disposed of by a separate order and judgment passed on the same day. Consequently, the appeal was disposed of in the same terms as ITA No. 273 of 2012. The specific findings or reasoning of the ITAT regarding the Assessment Year 2008-09 are not detailed in this judgment, as the High Court's decision is predicated on the outcome of a related appeal. No specific issues were decided on merits in this judgment; rather, the appeal was decided procedurally based on a prior decision.

What were the facts?

This is an appeal filed by M/s Prem Bansal Real Estate Pvt. Ltd. (the appellant) against an order of the Income Tax Appellate Tribunal (ITAT) concerning Assessment Year 2008-09. The appeal was filed with a delay of 143 days, which was condoned by the High Court. The High Court noted that this appeal is similar to ITA No. 273 of 2012, which was admitted on 08.01.2013. The High Court stated that the result in the present appeal would follow the result in ITA No. 273 of 2012, which had been disposed of by a separate order and judgment passed on the same day. The appeal was disposed of in the same terms as ITA No. 273 of 2012.

What were the issues?

1. Whether the Income Tax Appellate Tribunal erred in its decision concerning the Assessment Year 2008-09, which is the subject matter of this appeal. The appellant, M/s Prem Bansal Real Estate Pvt. Ltd., contended that the appeal should be decided in line with the outcome of a similar appeal, ITA No. 273 of 2012. The appellant relied on the fact that the High Court had admitted ITA No. 273 of 2012. The revenue, represented by the Commissioner of Income Tax, Central Circle, Ludhiana, did not present any specific arguments in the provided text, but their participation as respondents is noted. The judgment indicates that the outcome of this appeal is contingent upon the decision in ITA No. 273 of 2012.

AI-generated summary — verify with the full judgment below

ITA No.275 of 2012 (O&M) -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.101-3 ITA No.275 of 2012 (O&M) Date of decision: 12.12.2016 M/s Prem Bansal Real Estate Pvt. Ltd., Zirakpur ....Appellant versus The Commissioner of Income Tax, Central Circle, Ludhiana and another ....Respondents CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK SIBAL * * * * Present:- Mrs. Radhika Suri, Senior Advocate with Ms. Rinku Dahiya, Advocate, for the appellant. Mr. Rajesh Katoch, Advocate, for the respondents. * * * * S.J. VAZIFDAR,

CHIEF JUSTICE (ORAL)

CM No.27756-CII of 2012 For the reasons stated in the application, the delay of 143 days in filing the appeal is condoned subject to all just exceptions. Main Appeal This is an appeal against the order of the Tribunal pertaining to the Assessment Year 2008-09. This appeal is similar to ITA No.273 of 2012 which was admitted by an order dated 08.01.2013. 2. The result in this appeal shall follow the result in ITA No.273 of 2012 which we disposed of by a separate order and judgment passed Jyoti Sharma 2016.12.14 10:56 I attest to the accuracy and authenticity of this document Chandigarh

ITA No.275 of 2012 (O&M) -2- today. 3. This appeal is disposed of in the same terms. (S.J. VAZIFDAR) CHIEF JUSTICE (DEEPAK SIBAL) JUDGE December 12, 2016 Jyoti 1 (i) Whether speaking/reasoned Yes/No (ii) Whether reportable Yes/No Jyoti Sharma 2016.12.14 10:56 I attest to the accuracy and authenticity of this document Chandigarh

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