SUBHASH CHANDER vs. CIT, BATHINDA

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ITA/668/2009HC Punjab & HaryanaPHHC01084800200902 December 2009Bench: MR. JUSTICE SATISH KUMAR MITTAL,MR. JUSTICE M.S. SULLAR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court did not decide the substantive issues of the appeal on merits. Instead, upon hearing the assessee's counsel, the Court granted permission to withdraw the appeal. The assessee was granted liberty to make submissions before the Assessing Officer. Therefore, there is no finding on the legality of the ITAT's order or the penalty deletion by the CIT(A). The operative direction was to dismiss the appeal as withdrawn with the stated liberty.

What were the facts?

The assessee, Subhash Chander, 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 challenged an order dated 11.09.2009 passed by the Income Tax Appellate Tribunal (ITAT), Amritsar Bench. The ITAT's order, in ITA No. 344 (Asr)/2009, pertained to the assessment year 2006-07. In its order, the ITAT had set aside the order of the Commissioner of Income Tax (Appeals), Bathinda, which had deleted a penalty, and consequently, remanded the matter. The appeal was filed against this remand order of the ITAT.

What were the issues?

1. Whether the ITAT was justified in setting aside the order of the CIT(A) which had deleted the penalty, and remanding the matter back to the Assessing Officer? (Question of law and fact, concerning the powers of the ITAT under the Income Tax Act). Assessee's contention: The counsel for the appellant-assessee, after arguing for some time, stated that the appellant may be permitted to withdraw this appeal with liberty to make his submissions before the Assessing Officer. Revenue's contention: No specific contentions of the revenue are recorded in the judgment.

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. I.T.A. No. 668 of 2009 ( O&M ) DATE OF DECISION : 02.12.2009 Subhash Chander .... APPELLANT Versus Commissioner of Income Tax, Bathinda ..... RESPONDENT

CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE MEHINDER SINGH SULLAR

Present: Mr. Ram Lal Gupta, Advocate,for the appellant-assessee.

* * * SATISH KUMAR MITTAL , J. The assessee has filed this appeal under Section 260-A of the Income Tax Act, 1961 (hereinafter referred to as `the Act'), against the order dated 11.9.2009, passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (hereinafter referred to as `the ITAT') in ITA No. 344 (Asr)/2009, pertaining to the assessment year 2006-07, whereby after setting aside the order of the Commissioner of Income Tax (Appeals), Bathinda, deleting the penalty, the matter has been remanded. After arguing for some time, counsel for the appellant-assessee states that the appellant may be permitted to withdraw this appeal with liberty to make his submissions before the Assessing Officer. Dismissed as withdrawn with the aforesaid liberty. ( SATISH KUMAR MITTAL ) JUDGE December 02, 2009 ( MEHINDER SINGH SULLAR ) ndj JUDGE

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