CIT-I CHANDIGARH vs. M/S PUNJAB INFORMATION & COMM. TECH. LTD.

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ITA/293/2010HC Punjab & HaryanaPHHC01093211201018 January 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the application CM-22657-CII-2019 was to be disposed of. The reasoning was that an order dated 30.09.2019, which the application sought to recall, had already been recalled by a subsequent order dated 06.12.2019. Therefore, the present application, which was filed to recall that already recalled order, was rendered infructuous. The Tribunal did not decide any substantive issue related to the income tax appeal itself, as the focus was on the procedural application. The operative direction was to dispose of the application. No issue was left undecided, as the application was dealt with.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax-I, Chandigarh (the Revenue) against M/s. Punjab Information & Communication Technology Corp. Ltd. (the Assessee). The appeal pertains to Income Tax Appeal No. 293 of 2010. A procedural application (CM-22657-CII-2019) was filed seeking to recall an order dated 30.09.2019 and revive the appeal. It was noted that the order dated 30.09.2019 had already been recalled on 06.12.2019, but the application remained undisposed of. The High Court observed that since the order sought to be recalled was already recalled, the application was disposed of. The main case order was to be found in a related appeal, Income Tax Appeal No. 398 of 2009, of even date.

What were the issues?

The primary procedural issue before the High Court was whether the application CM-22657-CII-2019, seeking to recall an order dated 30.09.2019 and revive Income Tax Appeal No. 293 of 2010, needed to be decided on merits. The Revenue, through its counsel, argued that the application was filed to recall the order dated 30.09.2019. The Assessee, through its counsel, argued that the order dated 30.09.2019 had already been recalled. The Court had to determine the status of the application in light of the prior recall of the order.

AI-generated summary — verify with the full judgment below

2023:PHHC:038050-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Income Tax Appeal No.293 of 2010 (O&M) Date of Decision: 18.01.2023

The Commissioner of Income tax-I, Chandigarh ... Appellant

Versus M/s. Punjab Information & Communication Technology Corp. Ltd. ... Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Argued by: Ms. Gauri Neo Rampal, Senior Standing Counsel, for the Income Tax-appellant. Mr. Pankaj Jain, Senior Advocate, with Mr. Sachin Bhardwaj, Advocate, for the respondent. *** MANISHA BATRA

, J.

CM-22657-CII-2019 The present application had been filed for recalling the order dated 30.09.2019 and for reviving the instant appeal to its original number. It has been noticed today that though the order dated 30.09.2019 had been recalled vide order dated 06.12.2019 but the present application i.e. CM-22657-CII-2019 had not shown to be disposed of so far. In view of the fact that the order dated 30.09.2019 stands already recalled, the present application is ordered to be disposed of. Main Case For orders, see the detailed order passed in Income Tax MANJU 2023.03.16 11:10 I attest to the accuracy and authenticity of this order / judgment Chandigarh

Income Tax Appeal No.293 of 2010 (O&M) -2- 2023:PHHC:038050-DB Appeal No.398 of 2009 titled The Commissioner of Income tax-I, Chandigarh v. M/s. Punjab Information & Communication Technology Corporation Ltd., of even date. (RITU BAHRI) (MANISHA BATRA)

JUDGE JUDGE

18.01.2023 manju Whether speaking/reasoned Yes/No Whether reportable Yes/No MANJU 2023.03.16 11:10 I attest to the accuracy and authenticity of this order / judgment Chandigarh

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