CIT ROHTAK vs. RAJ RANI ARYA

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ITA/308/2009HC Punjab & HaryanaPHHC01084402200901 August 2016Bench: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh dismissed the appeal filed by the Commissioner of Income Tax, Rohtak. The decision was based on the statement made by the learned counsel for the appellant (Revenue) that the SLP (Civil) No. 2447 of 2009, pending which the present appeal was adjourned sine-die, has since been decided and the judgment therein is against the appellant. The Court accepted this submission and proceeded to dismiss the appeal. The ratio decidendi is that an appeal can be dismissed if a subsequent binding precedent or a decision in a related matter, upon which the appeal was adjourned, has been decided against the appellant. No specific issue was left undecided, and no operative directions were given other than the dismissal of the appeal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Rohtak (appellant) against Smt. Raj Rani Arya (respondent). The High Court of Punjab and Haryana at Chandigarh had previously adjourned the case sine-die on July 17, 2009, pending the decision in SLP (Civil) No. 2447 of 2009. The learned counsel for the appellant stated that the aforementioned SLP has since been decided, and the judgment in that case is against the appellant. The assessment years and the specific order or action under challenge are not recorded in the judgment. The amount in dispute is also not stated.

What were the issues?

1. Whether the appeal filed by the Revenue is to be dismissed in light of the decision in SLP (Civil) No. 2447 of 2009. (Question of law) Assessee's contentions: Not recorded. Revenue's contentions: The learned counsel for the appellant (Revenue) stated that the SLP (Civil) No. 2447 of 2009, which was the basis for the adjournment, has been decided and the judgment covers the matter against the appellant. The Revenue relied on this subsequent development to inform the Court's decision.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

Sr. No. 205 ITA-308-2009

Decided on : 01.08.2016 Commissioner of Income Tax, Rohtak ..... Appellant

VERSUS Smt. Raj Rani Arya ..... Respondent CORAM: HON'BLE MR. JUSTICE S.J. VAZIFDAR, ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE DEEPAK SIBAL Present: Mr.Inderpreet Singh, Advocate, for the appellant.

******* S.J. VAZIFDAR, A.C.J. (Oral) By an order dated 17.07.2009 this case was adjourned sine- die to await the decision in SLP (Civil) No. 2447 of 2009. Learned counsel appearing on behalf of the appellant states that the aforesaid case has since been decided and the judgment covers the matter against the appellant. In view of this statement, the appeal stands dismissed.

[ S.J. VAZIFDAR ] ACTING CHIEF JUSTICE 01.08.2016

[ DEEPAK SIBAL ] shamsher JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No Shamsher Singh 2016.08.02 10:14 I attest to the accuracy and authenticity of this document Chandigarh

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