PR. COMMISSIONER OF INCOME TAX PANCHKULA vs. M/S MICRO INSTRUMENTS COMPANY

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ITA/425/2015HC Punjab & HaryanaPHHC01110079201505 September 2016Bench: MR. JUSTICE M.M. AGGARWAL,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the result in ITA No. 425 of 2015 was agreed by both parties to follow the result in ITA No. 958 of 2008. Since ITA No. 958 of 2008 was dismissed by a separate order and judgment dated September 2, 2016, the present appeal, ITA No. 425 of 2015, also stands dismissed in the same terms. The reasoning is based on the mutual agreement of the parties regarding the dependency of this appeal on the prior decision. No specific findings on the merits of the issues in ITA No. 425 of 2015 were recorded, as the dismissal was procedural based on the agreed outcome of another appeal. The operative direction was the dismissal of the appeal.

What were the facts?

The appeal, ITA No. 425 of 2015, was filed by the Principal Commissioner of Income Tax, Panchkula (the Revenue) against M/s Micro Instruments Company (the Assessee). The judgment was delivered by the High Court of Punjab and Haryana at Chandigarh on September 5, 2016. The procedural history indicates that the outcome of this appeal was agreed by the parties to be dependent on the result of another appeal, ITA No. 958 of 2008, between the same parties, which was decided by a separate order and judgment dated September 2, 2016.

What were the issues?

1. Whether the appeal filed by the Revenue (ITA No. 425 of 2015) should be dismissed in terms of the decision in ITA No. 958 of 2008. Assessee's Contention: The Assessee did not present specific arguments in this judgment as it was agreed that the outcome would follow the decision in ITA No. 958 of 2008. Revenue's Contention: The Revenue agreed that the result of this appeal would be determined by the outcome of ITA No. 958 of 2008.

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IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

ITA No. 425 of 2015

Date of decision: 05.09.2016

Pr. Commissioner of Income Tax, Panchkula

... Appellant

versus M/s Micro Instruments Company

.... Respondent

CORAM: HON’BLE MR. CHIEF JUSTICE S.J. VAZIFDAR

HON’BLE MR. JUSTICE DEEPAK SIBAL

----

Present: Mr. Yogesh Putney, Advocate

for the appellant-Department.

Mr. Salil Kapoor, Advocate,

Mr. Sumit Lalchandani, Advocate,

Mr. Rishabh Kapoor, Advocate and

Ms. Ananya Kapoor, Advocate for the respondent.

S.J. VAZIFDAR, C.J. (ORAL)

It is agreed that the result in this appeal follows the result in ITA No. 958 of 2008, The Commissioner of Income-tax, Panchkula Vs. M/s Micro Instruments Company which was dismissed by a separate order and judgment dated 02.09.2016.

In the result this appeal also stands dismissed in the same terms.

(S.J. VAZIFDAR) CHIEF JUSTICE

(DEEPAK SIBAL) JUDGE 05.09.2016 kv

VERMA KUMUD 2016.09.06 13:30 I attest to the accuracy and authencity of this document Chandigarh

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