Punjab Agro Ind. Corp. Ltd. v. D.C.I.T, Circle-4(1), Chandigarh
[Citation -2020-LL-0121-64]

Citation 2020-LL-0121-64
Appellant Name Punjab Agro Ind. Corp. Ltd.
Respondent Name D.C.I.T, Circle-4(1), Chandigarh
Court HIGH COURT OF PUNJAB & HARYANA
Relevant Act Income-tax
Date of Order 21/01/2020
Assessment Year 2006-07
Judgment View Judgment
Keyword Tags condonation of delay
Bot Summary: AJAY TEWARI, J. CM-10817-CII-2019 This is an application for condonation of delay of 194 days delay in filing the appeal. This appeal has been filed against the order dated 5.4.2018 passed by the Income Tax Appellate Tribunal, Chandigarh in ITA No. 782/CHD/2009 for the assessment year 2006-07 received on 3.5.2018, claiming the following questions of law :- i. Whether under the facts and in the circumstances of ANURADHA the case the Lower authorities and ITAT have not committed 2020.02.05 17:38 I attest to the accuracy and integrity of this document CM-10817-CII-2019 in/and 2 ITA-220-2019 illegality by passing the impugned orders ii. Whether under the facts and in the circumstances of the case the impugned order are not liable to be set aside iii. Whether under the facts and in the circumstances of the case the tribunal has not committed an illegality by not applying the judgment as referred above to the facts of present case. The present appeal stands dismissed in terms of the decision of ITA No. 170-2017 4. Since the main case has been decided, the pending application, if any, also stands disposed of. JUDGE JUDGE 21.1.2020 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2020.02.05 17:38 I attest to the accuracy and integrity of this document.


CM-10817-CII-2019 in/and 1 ITA-220-2019 (O&M) IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 101 CM-10817-CII-2019 in/and ITA-220-2019 (O&M) Date of Decision : 21.1.2020 M/s Punjab Agro Ind. Corp. Ltd. Appellant Versus D.C.I.T, Circle 4 (1) Chandigarh Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI : HON'BLE MR.JUSTICE AVNEESH JHINGAN Present : Mr. Maninder Arora, Advocate for applicant-appellant. AJAY TEWARI, J. (Oral) CM-10817-CII-2019 This is application for condonation of delay of 194 days delay in filing appeal. For reasons recorded in application, same is allowed and delay of 194 days in filing appeal is condoned. ITA-220-2019 1. This appeal has been filed against order dated 5.4.2018 passed by Income Tax Appellate Tribunal, Chandigarh in ITA No. 782/CHD/2009 for assessment year 2006-07 received on 3.5.2018, claiming following questions of law :- i. Whether under facts and in circumstances of ANURADHA case Lower authorities and ITAT have not committed 2020.02.05 17:38 I attest to accuracy and integrity of this document CM-10817-CII-2019 in/and 2 ITA-220-2019 (O&M) illegality by passing impugned orders ? ii. Whether under facts and in circumstances of case impugned order are not liable to be set aside ? iii. Whether under facts and in circumstances of case tribunal has not committed illegality by not applying judgment as referred above to facts of present case. 2. At very outset learned counsel very fairly states that matter has been concluded against assessee in view of judgment passed in ITA No. 170 of 2017 dated 6.11.2017 titled as M/s Punjab Agro Ind. Corp. Ltd. vs. D.C.I.T, Circle 4 (1), Chandigarh. 3. Consequently, present appeal stands dismissed in terms of decision of ITA No. 170-2017 4. Since main case has been decided, pending application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (AVNEESH JHINGAN) JUDGE 21.1.2020 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2020.02.05 17:38 I attest to accuracy and integrity of this document Punjab Agro Ind. Corp. Ltd. v. D.C.I.T, Circle-4(1), Chandigarh
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