COMMISSIONER INCOME TAX vs. T D JUNEJA

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ITA/570/2006HC Punjab & HaryanaPHHC01075307200612 January 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the present appeal. The decision was based on the reasoning that a similar appeal, ITA No. 65 of 2006 (Commissioner of Income Tax, Faridabad Vs. Gian Chand Mittal), decided on 27.01.2016, was dismissed as not pressed. This dismissal was in view of Circular No. 21/2015 issued by the Government of India via a letter dated 10.12.2015. Consequently, the present appeal was also dismissed on the same grounds. The operative direction is the dismissal of the appeal. No specific issue was left undecided; the appeal was disposed of procedurally.

What were the facts?

The appeal has been filed by the Commissioner of Income Tax (Appellant) under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'D', Delhi. The ITAT's order was passed in ITA No. 4975/Del/1996 for the block period 01.04.1985 to 14.07.1995, on 11.03.2002. The respondent in this appeal is T.D. Juneja. The High Court noted that a similar appeal, ITA No. 65 of 2006 (Commissioner of Income Tax, Faridabad Vs. Gian Chand Mittal), decided on 27.01.2016, was dismissed as not pressed in view of Circular No. 21/2015 issued by the Government of India.

What were the issues?

1. Whether the appeal filed under Section 260A of the Income Tax Act, 1961, is to be dismissed as not pressed in view of Circular No. 21/2015. Assessee's contentions: The judgment does not record any specific contentions made by the assessee (T.D. Juneja). Revenue's contentions: The revenue (Commissioner of Income Tax) has filed the appeal. The appeal is dismissed based on a precedent and a government circular, implying the revenue did not press the appeal further. The revenue relied on the decision in ITA No. 65 of 2006, which was dismissed as not pressed in view of Circular No. 21/2015.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 210 ITA-570-2006 (O&M) Date of decision:- 12.01.2023 The Commissioner of Income Tax .... Appellant VS. T.D. Juneja ...Respondent CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Ms. Pridhi Jaswinder Sandhu, Advocate for the appellant. None for the respondent. *** Ritu Bahri, J. (Oral) The instant appeal has been filed under Section 260A of Income Tax Act, 1961 against the order of Income Tax Appellate Tribunal Delhi Bench 'D' Delhi passed in ITA No. 4975/Del/1996 for the block period 01.04.1985 to 14.07.1995 on 11.03.2002. In view of the order passed in ITA No.65 of 2006, decided on 27.01.2016, titled as The Commissioner of Income Tax, Faridabad Vs. Gian Chand Mittal, which has been dismissed as not pressed in view of Circular No. 21/2015 issued by the Government of India vide letter dated 10.12.2015, present appeal is also dismissed.

( RITU BAHRI ) JUDGE 12.01.2023

pooja saini ( MANISHA BATRA ) JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No POOJA SAINI 2023.01.16 10:29 I attest to the accuracy and integrity of this order/judgment

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