M/S MICRO TURNERS, THROUGH SHRI ANIL SEHGAL, S/O SH. B.K. SEHGAL, AGED ABOUT 60 YEARS, PAR vs. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN, SECTOR 17, CHANDIGARH

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ITA/29/2019HC Punjab & HaryanaPHHC01148369201822 October 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court condoned the delay of 160 days in re-filing the appeal on the grounds stated in the application. Subsequently, the learned counsel for the appellant sought permission to withdraw the appeal. The Tribunal allowed this request and dismissed the appeal as withdrawn. No decision was made on the merits of the original appeal.

What were the facts?

The appellant, M/s Micro Turners, Chandigarh, filed an appeal against an order of the Commissioner of Income Tax, Chandigarh. The appeal was filed for an assessment year not specified in the judgment. The present proceedings before the High Court of Punjab and Haryana at Chandigarh concern an application for condonation of delay in re-filing the appeal. The delay amounted to 160 days. The application for condonation of delay was allowed.

What were the issues?

1. Whether the delay of 160 days in re-filing the appeal should be condoned? (Question of fact) The appellant's counsel argued that the delay was due to reasons stated in the application and sought permission to withdraw the appeal. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 29 of 2019 (O&M) Date of Decision: 22.10.2019 M/s Micro Turners, Chandigarh .......Appellant Vs. Commissioner of Income Tax, Chandigarh ......Respondent CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. B.M.Monga, Advocate and Mr. Rohit Kaur, Advocate for the appellant. Mr. Yogesh Putney, Senior Standing Counsel for the respondent. ***** AJAY TEWARI

, J. (ORAL)

CM-770-CII-2019 This is an application for condonation of delay of 160 days in re-filing the present appeal. For the reasons stated in the application, the same is allowed. Delay of 160 days in re-filing the appeal is condoned. ITA-29-2019 (O&M) Learned counsel for the appellant submits that he may be permitted to withdraw the appeal. Dismissed as withdrawn. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) October 22, 2019

JUDGE Gurpreet Whether speaking /reasoned : Yes Whether Reportable : No GURPREET SINGH 2019.10.24 15:23 I attest to the accuracy and authenticity of this document chandigarh

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