110 IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-80-2019 (O&M) Date of decision : 16.01.2020 PR.COMMISSIONER OF INCOME TAX (CENTRAL), GURGAON APELLANT VERSUS M/S VISION PROMOTERS BUILDERS PVT. LTD.(THROUGH ITS MANAGING DIRECTOR) RESPONDENT CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN Present : Mr. Kunal Sharma, Senior Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Advocate for appellant. AJAY TEWARI, J. (Oral) CM-1304-CII-2019 This is application for condonation of delay of 156 days in re- filing appeal. For reasons mentioned in application, same is allowed. delay of 156 days in re-filing appeal is condoned. ITA-80-2019 1. issue raised before us is that Tribunal decided question under Section 153 C of Income Tax Act, 1961 (in short 'the Act') whereas appeal was only against order under Section 263 of Act. perusal of order of Tribunal does not disclose that any objection was taken in respect of Sections 263 of Act rather Department was trying to justify action under Section 153 C of Act. SHABHA 2020.01.31 12:11 I attest to accuracy and integrity of this document ITA-80-2019 (O&M) -2- 2. Learned counsel has argued that in fact this objection was taken but has not been dealt with. 3. In circumstances, we dismiss this appeal as withdrawn, at this stage, with liberty to raise this question before Tribunal. ( AJAY TEWARI ) JUDGE ( AVNEESH JHINGAN ) JUDGE 16th January, 2020 shabha Whether speaking/reasoned Yes/No Whether Reportable : Yes/No SHABHA 2020.01.31 12:11 I attest to accuracy and integrity of this document Pr. Commissioner of Income-tax (Central), Gurgaon v. Vision Promoters Builders Pvt. Ltd