PR. COMMISSIONER OF INCOME TAX vs. M/S MILESTONE GEARS (P) LTD

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ITA/10/2019HC Himachal PradeshHPHC01008662201928 June 2022Author: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SATYEN VAIDYA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that in view of the submission made by the learned counsel for the respondent that the impugned order of the ITAT had been recalled and a fresh adjudication was done vide order dated October 11, 2019, the present appeal was rendered infructuous. The Court noted that a copy of the subsequent order was placed on record. The appellant was granted liberty to challenge the order dated October 11, 2019, if so advised. Pending miscellaneous applications were also disposed of. The ratio of this decision is that an appeal against a recalled order becomes infructuous if a fresh adjudication has occurred and the aggrieved party is at liberty to challenge the new order.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Appellant) against an order passed by the Income Tax Appellate Tribunal (ITAT). The respondent is M/s Milestone Gears (P) Ltd. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history relevant to this appeal is that the ITAT had passed an order which was subsequently recalled. A fresh adjudication was then conducted by the ITAT, resulting in a new order dated October 11, 2019. The present appeal was filed challenging the earlier, now recalled, order of the ITAT.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The sole point before the High Court was the procedural status of the appeal. 1. Whether the present appeal is rendered infructuous in light of a subsequent order passed by the ITAT? Assessee's Contention: The learned counsel for the respondent (assessee) submitted that the impugned order of the ITAT had already been recalled and a fresh adjudication had been done by the ITAT vide an order dated October 11, 2019. A copy of this subsequent order was placed on record. Revenue's Contention: No specific contention was recorded for the revenue on this procedural point.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

1 IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA ON THE 28th DAY OF JUNE, 2022 BEFORE HON’BLE MS. JUSTICE SABINA & HON’BLE MR. JUSTICE SATYEN VAIDYA INCOME TAX APPEAL No.10 of 2019 Between:- PR. COMMISSIONER OF INCOME TAX ..….APPELLANT (BY MR. VINAY KUTHIALA, SENIOR ADVOCATE WITH MR. DIWAN SINGH NEGI, ADVOCATE) AND M/S MILESTONE GEARS (P) LTD., 58, INDUSTRIAL AREA, SECTOR-1, PARWANOO, DISTRICT SOLAN, THROUGH ITS MANAGING DIRECTOR ……RESPONDENT (BY MR. VISHAL MOHAN, ADVOCATE) ___________________________________________________ This Income Tax Appeal coming on for hearing this day, Hon’ble Ms. Justice Sabina, passed the following:

J U D G M E N T

Mr. Vishal Mohan, learned counsel for the respondent has submitted that the impugned order had already been recalled by the Income Tax Appellate Tribunal, Chandigarh Bench ‘B’, Chandigarh and 2

fresh adjudication has been done vide order dated 11.10.2019. A copy of the order dated 11.10.2019 has been placed on record.

In view of the submissions made by learned counsel for the respondent, this appeal is rendered infructuous. However, the appellant would be at liberty to challenge the order dated 11.10.2019, if so advised.

Pending miscellaneous application(s), if any, shall also stand disposed of.

( Sabina )

Judge

( Satyen Vaidya)

Judge June 28, 2022 (ks)

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