SKYNET BUILDER PVT LTD vs. COMMISSIONER OF INCOME TAX CHANDIGARH

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ITA/368/2014HC Punjab & HaryanaPHHC01109516201403 August 2026Bench: MR. JUSTICE DEEPAK SIBAL,MS. JUSTICE RUPINDERJIT CHAHAL1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab & Haryana at Chandigarh, comprising Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Rupinderjit Chahal, dismissed the appeal. This decision was based on the appellant's counsel pleading 'no instructions'. Consequently, the appeal was dismissed in default. No findings on any substantive legal issues were made, as the dismissal was procedural. The operative direction was the dismissal of the appeal.

What were the facts?

The appellant, Skynet Builder Pvt. Ltd., filed an appeal before the High Court of Punjab & Haryana at Chandigarh. The respondent was The Commissioner of Income Tax, Chandigarh. The appeal was numbered ITA-368-2014 and the date of decision was 03.08.2026. The procedural history indicates that the learned counsel for the appellant pleaded no instructions. No specific assessment year or amount in dispute is mentioned in the provided text.

What were the issues?

The High Court was presented with an appeal, but the specific legal questions or grounds for appeal are not detailed in the provided judgment excerpt. The judgment does not record any arguments presented by either the appellant or the respondent. Therefore, the issues the Tribunal had to decide and the contentions of each side are not ascertainable from the given text.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Sr. No. 204 ITA-368-2014 Date of decision : 03.08.2026 Skynet Builder Pvt. Ltd.

.…. Appellant Versus The Commissioner of Income Tax, Chandigarh ..... Respondent

CORAM : HON'BLE MR. JUSTICE DEEPAK SIBAL

HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL

Present : Mr. Divya Suri, Advocate for the appellant.

Mr. Vaibhav Gupta, Advocate

for the respondent-Income Tax Department.

* * * * * DEEPAK SIBAL, J. (Oral) 1. Learned counsel for the appellant pleads no instructions. 2. Dismissed in default.

[DEEPAK SIBAL]

JUDGE

03.08.2026

[RUPINDERJIT CHAHAL] shamsher

JUDGE

Whether speaking/reasoned : Yes / No Whether reportable : Yes / No SHAMSHER SINGH 2026.08.05 11:51 I attest to the accuracy and integrity of this document Punjab and haryana high court, chandigarh

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