S INDER PAL SINGH AHUJA,AMRITSAR. vs. THE DY.COMMISSIONER OF INCOMET-AX,, AMRITSAR.
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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: DR. M. L. MEENA & SH. ANIKESH BANERJEE
Per Dr. M. L. Meena, AM:
The cross appeals are filed by the assessee and the Revenue
against the separate orders of the ld. Commissioner of Income Tax
(Appeals), Amritsar dated 01.04.2011 & 03.07.2017 in respect of
Assessment Year: 2003-04.
The assessee has challenged the quantum appeal on legal issue on
merits of the case and the department has challenged the consequential
penalty levied u/s 271(1)(c) of the Act.
None attended for the assessee nor has any adjournment application
been filed by the assessee. This is an old appeal of 2011 and 2017
pertaining to assessment year 2003-04, it was decided to hear the ld. DR
on merits of the case and adjudicate the appeal accordingly.
At time of hearing, the ld. CIT-DR has submitted that he was directed by the Tribunal on the previous date of hearing on 01.08.2023 to update the current status of this case before the jurisdictional High Court in respect of assessment year 2002-03. In this regard, he has submitted that his case is still pending before the Hon’ble Punjab & Haryana High Court, Chandigarh bearing Appeal No. ITA-338 of 2006, the screenshot to that effect enclosed hereunder:
3 ITA No. 359/Asr/2011 & Ors. Inder Pal Singh Ahuja v. DCIT & Ors.
4 ITA No. 359/Asr/2011 & Ors. Inder Pal Singh Ahuja v. DCIT & Ors. 5. Further, the ld. CIT-DR has drawn attention of the Bench to the
judgment delivered by the co-ordinate ITAT Amritsar Bench vide order
dated 22.02.2006 in Appeal No. 93/Asr/2005 for the assessment year
2002-03 which is sub-judice before the Hon’ble Jurisdictional High Court
wherein the Tribunal has approved the sale rate at Rs. 22 lacs per acre,
i.e., Rs. 454/- per sq. yard and department relies on this order of the
Tribunal. Accordingly, he contended that the appeal may kindly be decided
in favour of Revenue as a covered matter.
Having heard the ld. DR, perusal of the record, the impugned order
and the decision of the co-ordinate Bench. We find that the issue adopted
by the appellant is covered matter in fovour of the Revenue by the decision
of the Amritsar Bench in ITA No. 93/Asr/2005 in respect of AY 2002-03 vide
its order dated 22.02.2006. However, the assessee has challenged the said
Tribunal order before the jurisdictional Punjab High Court, hence, the
matter is sub-judice. In view of that matter, we are of the considered
opinion that the proceedings in the present appeal may be abated till the
decision of the Hon’ble Punjab & Haryana High Court on the matter with
the caveat to allow the appellant assessee to revive the appeals on
pronouncements of the decision by the Hon’ble Apex Court in the matter.
5 ITA No. 359/Asr/2011 & Ors. Inder Pal Singh Ahuja v. DCIT & Ors. Accordingly, both the subject appeals abated till the decision of the Hon’ble
jurisdictional High Court.
In the backdrop of the above discussion, the subject appeals are
disposed of in the terms indicated as above.
Order pronounced in the open court on 23.08.2023
Sd/- Sd/- (Anikesh Banerjee) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR, I.T.A.T. True Copy By Order
