Haryana Agro Industries Corporation v. Commissioner of Income-tax
[Citation -2019-LL-1021-16]

Citation 2019-LL-1021-16
Appellant Name Haryana Agro Industries Corporation
Respondent Name Commissioner of Income-tax
Court SUPREME COURT
Relevant Act Income-tax
Date of Order 21/10/2019
Judgment View Judgment
Keyword Tags condonation of delay
Bot Summary: This appeal arises out of order dated 25.01.2019 passed by the High Court of Punjab Haryana at Chandigarh dismissing I.T.A. No.230 of 2018. The High Court refused to condone the delay as a result of which the appeal stood dismissed. While issuing notice on 04.09.2019, this Court had directed the appellant to deposit a sum of Rs.1 lakh. Since the appeal was dismissed only on the ground of Signature Not Verified limitation, in our view, the ends of justice would be met if: Digitally signed by MUKESH KUMAR Date: 2019.10.24 17:26:31 IST Reason: a) the sum so deposited is made over to the respondent by way of costs; and 2 b) the appeal which was filed before the High Court is restored to the file. We order accordingly and request the High Court to dispose of I.T.A. No. 230 of 2018 on merits in accordance with law. We direct the Registry of this Court to transmit the sum of Rs.1,00,000/- with interest, if any, to the Registry of the High Court so that the amount could be made over to the respondent as costs. Mr. Sanjay Kumar Visen, AOR For Respondent(s) UPON hearing the counsel the Court made the following ORDER Leave granted.


1 IN SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.8180 OF 2019 (Arising out of SLP (C) No.21936 OF 2019) M/s. HARYANA AGRO INDUSTRIES CORPORATION Appellant VERSUS COMMISSIONER OF INCOME TAX Respondent ORDER Leave granted. This appeal arises out of order dated 25.01.2019 passed by High Court of Punjab & Haryana at Chandigarh dismissing I.T.A. No.230 of 2018 (O&M). Said Appeal was filed with delay of 482 days. High Court refused to condone delay as result of which appeal stood dismissed. While issuing notice on 04.09.2019, this Court had directed appellant to deposit sum of Rs.1 lakh. According to office report, respondent has been served in matter. However, none has entered appearance. Since appeal was dismissed only on ground of Signature Not Verified limitation, in our view, ends of justice would be met if: Digitally signed by MUKESH KUMAR Date: 2019.10.24 17:26:31 IST Reason: a) sum so deposited is made over to respondent by way of costs; and 2 b) appeal which was filed before High Court is restored to file. We order accordingly and request High Court to dispose of I.T.A. No. 230 of 2018 (O&M) on merits in accordance with law. We direct Registry of this Court to transmit sum of Rs.1,00,000/- (Rupees One Lakh Only) with interest, if any, to Registry of High Court so that amount could be made over to respondent as costs. This appeal is allowed in aforesaid terms. .................................J. [UDAY UMESH LALIT] .................................J. [ANIRUDDHA BOSE] NEW DELHI; OCTOBER 21, 2019 3 ITEM NO.8 COURT NO.7 SECTION IV-B SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition for Special Leave to Appeal (C) No.21936/2019 (Arising out of impugned final judgment and order dated 25-01-2019 in ITA No.230/2018 passed by High Court Of Punjab & Haryana At Chandigarh) M/s. HARYANA AGRO INDUSTRIES CORPORATION Petitioner(s) VERSUS COMMISSIONER OF INCOME TAX Respondent(s) (FOR ADMISSION and I.R.; IA No.129596/2019 FOR CONDONATION OF DELAY IN FILING; and, IA No.129600/2019 FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES) Date : 21-10-2019 This matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE UDAY UMESH LALIT HON'BLE MR. JUSTICE ANIRUDDHA BOSE For Petitioner(s) Mr. Hemant Gupta, AAG Ms. Payal Gupta, Adv. Mr. Sanjay Kumar Visen, AOR For Respondent(s) UPON hearing counsel Court made following ORDER Leave granted. Civil Appeal is allowed, in terms of signed order. Pending application(s),if any, shall stand disposed of. (MUKESH NASA) (SUMAN JAIN) COURT MASTER BRANCH OFFICER (Signed Order is placed on File) Haryana Agro Industries Corporation v. Commissioner of Income-tax
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