ITA No.51 of 2001 & 2 connected appeals [1] 412(1 of 3) IN HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Date of Decision: 30.01.2020 1. ITA No.51 of 2001 Om Parkash Gupta Appellant Versus Commissioner of Income Tax, Ludhiana and another Respondents 2. ITA No. 88 of 2002 Om Parkash Gupta Appellant Versus Commissioner of Income Tax, Ludhiana and another Respondents 3. ITA No. 64 of 2002 Om Parkash Gupta Appellant Versus Commissioner of Income Tax, Ludhiana and another Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN Present: Mr. Alok Mittal, Advocate for appellant. Mr. Rajesh Katoch, Sr. Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Jr. Standing Counsel for respondents-Revenue. PANKAJ BAWEJA 2020.02.03 16:05 I attest to accuracy and integrity of this document High Ciourt, Chandigarh ITA No.51 of 2001 & 2 connected appeals [2] AJAY TEWARI, J (Oral): ITA No.51 of 2001 [1] This appeal has been filed under Section 260-A of Income Tax Act, 1961 against order of Income Tax Appellate Tribunal, Delhi Bench [hereinafter referred to as 'the Tribunal'] in M.A. No.58/Del/1996 arising out of ITA No.583/Ch/90 for assessment year 1982-83, declining to survive appeal. [2] Though we find that there is lack of industry on part of assessee in prosecuting appeal, yet in interest of justice, we do not deem it appropriate to deny appeal on being heard on merits. [3] impugned order is set aside and appeal is survived. matter is remanded back to Tribunal to decide it afresh on merits, after hearing parties. [4] Parties, through their counsel, are directed to appear before Tribunal on 16.03.2020. [5] Disposed of accordingly. ITA Nos.88 and 64 of 2002: [6] It is not disputed that ITA Nos.88 and 64 of 2002 have arisen from consequential orders. [7] In circumstances, since we have directed that main appeal be revived and heard on merits, impugned orders PANKAJ BAWEJA 2020.02.03 16:05 I attest to accuracy and integrity of this document High Ciourt, Chandigarh ITA No.51 of 2001 & 2 connected appeals [3] in these cases are also set aside with direction to Tribunal to decide all these three cases afresh. [8] petitions are, accordingly, disposed of. [AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE January 30, 2020 pankaj baweja 1. Whether speaking/ reasoned : Yes / No 2. Whether reportable : Yes / No PANKAJ BAWEJA 2020.02.03 16:05 I attest to accuracy and integrity of this document High Ciourt, Chandigarh Om Parkash Gupta v. Commissioner of Income-tax, Ludhiana and another