Apellant v. M/S Vision Promoters Builders Pvt. Ltd.(Through Itsmanaging Director

110 IN THE 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 ITSMANAGING DIRECTOR) RESPONDENT CORAM: HON'BLE MR.JUSTICE AJAY TEWARITHON'BLE MR.JUSTICE AVNEESH JHINGAN 222 Present :Mr. Kunal Sharma, Senior Standing Counsel withMs. Pridhi Jaswinder Sandhu, Advocatefor the appellant,222 AJAY TEWARI, J. (Oral) CM;1304FCI];2019 This is an application for condonation of delay of 156 days in re- filing the appeal. For the reasons mentioned in the application, the same is allowed,The delay of 156 days in re-filing the appeal is condoned. ITAF80F2019 inThe issue raised before us is that the Tribunal decided the questionunder Section 153 C of the Income Tax Act, 1961 (in short ‘the Act’) whereas theappeal was only against the order under Section 263 of the Act. A perusal oforder of the Tribunal does not disclose that any objection was taken in respect ofsections 263 of the Act rather the Department was trying to justify the action under Section 153 C of the Act. ITA-80-2019 (O&M) ?DLearned counsel has argued that in fact this objection was taken but has not been dealt with| 3In the circumstances, we dismiss this appeal as withdrawn, at this stage, with liberty to raise this question before the Tribunal. (AJAY TEWARI )JUDGE ( AVNEESH JHINGAN)JUDGE 16[th]January, 2020shabha Whether speaking/reasonedWhether Reportable : Yes/NoYes/No