SKYNET BUILDERS PVT.LTD. CHD. vs. COMMISSIONER OF INCOME TAX CHD.

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ITA/469/2015HC Punjab & HaryanaPHHC01110127201523 March 2017Bench: MR. JUSTICE SURINDER GUPTA,MRS JUSTICE DAYA CHAUDHARY1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh considered the submission made by the learned counsel for the appellant. The counsel for the appellant requested permission to withdraw the present appeal. In light of this request, the High Court passed an order dismissing the appeal as withdrawn. No decision was made on the merits of the case or the issues that might have arisen from the ITAT's order. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The appellant, Skynet Builder Pvt. Ltd., filed an appeal under Section 260-A of the Income Tax Act, 1961, before the High Court of Punjab and Haryana at Chandigarh. The appeal was directed against an order dated 26.08.2015 passed by the Income Tax Appellate Tribunal, Division Bench, Chandigarh, in Income Tax Appeal No.148/CHD/2015 concerning the assessment year 2006-07. The respondent in the appeal was The Commissioner of Income Tax, Chandigarh. The appeal was listed for hearing before a Division Bench of the High Court.

What were the issues?

1. Whether the appeal filed by the appellant under Section 260-A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal is maintainable. Contentions: Assessee: The learned counsel for the appellant sought permission to withdraw the appeal. Revenue: No arguments were recorded for the revenue.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.469 of 2015 (O&M) Date of decision: 23.03.2017 Skynet Builder Pvt. Ltd.

....Appellant Versus The Commissioner of Income Tax, Chandigarh ....Respondent CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE RAMENDRA JAIN

Present: - Mr. Divya Suri, Advocate, and Mr. Sachin Bhardwaj, Advocate, for the appellant. AJAY KUMAR MITTAL, J. (ORAL) This appeal under Section 260-A of the Income Tax Act, 1961 has been filed against the order dated 26.08.2015 passed by Income Tax Appellate Tribunal, Division Bench, Chandigarh, in Income Tax Appeal No.148/CHD/2015 for the assessment year 2006-07. 2. Learned counsel for the appellant submits he may be allowed to withdraw this appeal. 3. Dismissed as withdrawn. (AJAY KUMAR MITTAL) JUDGE (RAMENDRA JAIN) March 23, 2017 JUDGE R.S. Whether speaking/reasoned Yes/No Whether Reportable Yes/No Ravinder Singh 2017.03.24 11:54 I attest to the accuracy and authenticity of this document

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