GEE CITY BUILDERS P. LTD. vs. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, LUDHIANA AND ANOTHER

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ITA/431/2019HC Punjab & HaryanaPHHC01104887201911 March 2022Bench: MR. JUSTICE AUGUSTINE GEORGE MASIH,MR. JUSTICE SANDEEP MOUDGIL1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court decided that the appeal was infructuous. The reasoning was based on the statement made by the learned counsel for the appellant that the matter had been settled with the respondent authorities. Consequently, the appellant no longer wished to pursue the appeal. The Tribunal did not delve into the merits of any substantive tax issue. The operative direction was to dispose of the appeal as infructuous. No issues were left undecided, as the appeal was withdrawn by the appellant's counsel.

What were the facts?

The appellant, Gee City Builders P. Ltd., filed an appeal before the High Court of Punjab and Haryana at Chandigarh against the Commissioner of Income Tax, Central Circle, Ludhiana, and another respondent. The appeal was filed against an order or action that is not specified in the provided text. The procedural history indicates that the appeal was filed and listed for decision. The material facts are limited to the appellant's counsel stating that the matter has been settled with the respondent authorities.

What were the issues?

The primary issue before the High Court was whether the appeal filed by Gee City Builders P. Ltd. should be pursued. The appellant's counsel stated that the matter has been settled with the respondent authorities. No specific questions of law or fact were explicitly framed or debated by either side in the provided text. The revenue's contentions are not recorded. The appellant's sole contention, as presented by their counsel, is that the dispute has been resolved through settlement with the revenue authorities, rendering the appeal infructuous.

AI-generated summary — verify with the full judgment below

114-3 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

ITA-431-2019

Date of decision : 11.03.2022 Gee City Builders P. Ltd.

.....Appellant Versus Commissioner of Income Tax, Central Circle, Ludhiana and another ....Respondents CORAM:- HON'BLE MR.JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE SANDEEP MOUDGIL Present: Mr. Rajesh Sethi, Advocate for the appellant. Mr. Rajesh Katoch, Senior Standing counsel with Mr. Jaswinder Singh Sandhu, Junior Standing counsel for the respondents. AUGUSTINE GEORGE MASIH

, J. (ORAL)

Learned counsel for the appellant states that the matter has been settled by the appellant with the respondents authorities and therefore, he does not want to pursue the present appeal. In the light of the above, the present appeal is disposed of as infructuous.

(AUGUSTINE GEORGE MASIH)

JUDGE March 11th, 2022 (SANDEEP MOUDGIL) ps-I

JUDGE Whether speaking/reasoned : Yes No Whether Reportable : Yes No POOJA SHARMA 2022.03.12 11:14 I attest to the accuracy and integrity of this document

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