THE COMMISSIONER OF INCOME TAX vs. HUKMI

ITA/668/2008HC Punjab & HaryanaPHHC01080681200803 May 2010Bench: MR. JUSTICE M.M. KUMAR,MR. JUSTICE AJAY TEWARI2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court noted that the appeal was directed against an order of the ITAT which had remanded the matter to the Assessing Officer. It was brought to the court's attention that after the remand, the Assessing Officer decided the case in favour of the revenue, and the assessee's subsequent appeal to the CIT(A) was also decided in favour of the revenue. Consequently, the learned counsel for the revenue stated that the appeal before the High Court had become infructuous and did not wish to press it. The High Court, therefore, dismissed the appeal as infructuous.

What were the facts?

The appeal was filed by the Commissioner of Income Tax, Faridabad against an order dated February 29, 2008, passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench. The ITAT had remanded the matter concerning Assessment Year 1996-97 back to the Assessing Officer. Subsequent to the ITAT's remand order, the Assessing Officer decided the case in favour of the revenue. The assessee-respondent then filed an appeal before the CIT(A), which was also decided in favour of the revenue. The revenue's counsel stated that the appeal before the High Court had become infructuous.

What were the issues?

1. Whether the appeal filed by the Commissioner of Income Tax is to be pressed, given the subsequent developments. (Question of procedure/fact) Assessee's Contention: The assessee's counsel did not explicitly argue on the merits of the original ITAT order. However, the subsequent developments were presented to the court. Revenue's Contention: The learned counsel for the revenue stated that the appeal has become infructuous and therefore, does not wish to press it.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No. 668 of 2008 Date of Decision: May 03, 2010 Commissioner of Income Tax, Faridabad ......Appellant Versus Shri Hukmi(HUF), Vill.Wazirabad, Gurgaon

...... Respondent Coram: Hon'ble Mr. Justice M.M.Kumar Hon'ble Mr. Justice Ajay Tewari **** Present: Ms.Urvashi Dhugga, Advocate for the appellant. Mr.S.K.Mukhi, Advocate for the respondent-assessee. *** 1. To be referred to the Reporters or not? 2. Whether the judgment should be reported in the Digest? M. M. Kumar, J. The instant appeal is directed against order dated 29.2.2008 passed by the Income Tax Appellate Tribunal (for brevity 'The Tribunal') Delhi Bench in ITA No. 2582/Delhi/2004 for Assessment Year 1996-97. The Tribunal has remanded the mater back to the Assessing Officer. It has now been stated by the learned counsel for the parties that after the remand to the Assessing Officer the matter has been decided in favour of the revenue and the assessee-respondent has filed an appeal before the CIT(A), which has been decided in favour of the revenue. Ms. Dhugga, learned counsel for the revenue, accordingly does not wish to press the appeal as the

ITA No. 668 of 2008 same has been rendered infructuous. Dismissed as infructuous. (M.M.KUMAR) JUDGE (AJAY TEWARI) JUDGE May 03, 2010 sunita

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