The Pr. Commisioner of Income-tax, Gurgaon v. Jindal Steel and Power Limited - 2019-LL-0716-48

Citation	2019-LL-0716-48
Appellant Name	The Pr. Commisioner of Income-tax, Gurgaon
Respondent Name	Jindal Steel and Power Limited
Court	HIGH COURT OF PUNJAB & HARYANA
Relevant Act	Income-tax
Date of Order	16/07/2019
Assessment Year	2011-12
Judgment	View Judgment
Keyword Tags	condonation of delay
Bot Summary:	AJAY TEWARI, J.(ORAL) CM-1127-CII-2019 This is an application for condonation of delay of 127 days in re- filing the present appeal. In view of the reasons mentioned in the application, same is allowed. Delay of 127 days in re-filing the present appeal is condoned. This appeal has been filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Delhi Bench I-1 New Delhi in Stay Application No.670/DEL/2017 dated 17.11.2017 for the Assessment Year 2011-2012. At the very outset, counsel for the appellant-revenue has very fairly accepted that the issue is covered against the Revenue by the Division 1 of 2ITA No. 66 of 2019 -2- Bench judgment of this Court in ITA No. 78 of 2019 titled as The Principal Commissioner of Income Tax, Gurgaon Versus M/s Mitsubishi Electric Automotive Indsia Pvt. Ltd., Manesar, Gurgaon, decided on 16.05.2019. Since the main case has been dismissed, the pending CM, if any, also stands disposed of.

IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 113 ITA No. 66 of 2019 (O&M) Date of Decision : 16.07.2019 Pr. Commisioner of Income Tax, Gurgaon Appellant Versus M/s Jindal Steel and Power Limited Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Tajender K.Joshi, Senior Standing Counsel for appellant. AJAY TEWARI, J.(ORAL) CM-1127-CII-2019 This is application for condonation of delay of 127 days in re- filing present appeal. Heard. In view of reasons mentioned in application, same is allowed. Delay of 127 days in re-filing present appeal is condoned. Main case. This appeal has been filed under Section 260A of Income Tax Act, 1961 (for short 'the Act') against order of Income Tax Appellate Tribunal, Delhi Bench "I-1" New Delhi in Stay Application No.670/DEL/2017 (arising out of ITA No. 1417/DEL/2015) dated 17.11.2017 for Assessment Year 2011-2012. At very outset, counsel for appellant-revenue has very fairly accepted that issue is covered against Revenue by Division 1 of 2ITA No. 66 of 2019 (O&M) -2- Bench judgment of this Court in ITA No. 78 of 2019 titled as Principal Commissioner of Income Tax, Gurgaon Versus M/s Mitsubishi Electric Automotive Indsia Pvt. Ltd., Manesar, Gurgaon, decided on 16.05.2019. Dismissed in same terms. Since main case has been dismissed, pending CM, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE ( HARNARESH SINGH GILL ) 16.07.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No 2 of 2 Pr. Commisioner of Income-tax, Gurgaon v. Jindal Steel and Power Limited

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