Associated Biotech v. Principal Commissioner, Income Tax, Shimla

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA OMP No. 224/2020 & OMP (M) No. 13 of 2020in ITAPE No.____ of 2019Decided on: 22.03.2021 Associated Biotech through its Manager …Applicant/Petitioner. Versus Principal Commissioner, Income Tax, Shimla ....Respondent. …………………………………………………………………………CoramThe Hon’ble Mr. Justice L.Narayana Swamy, Chief JusticeThe Hon’ble Ms. Justice Jyotsna Rewal Dua, Judge Whether approved for reporting?[1] For the petitioner: Mr. Rupinder Singh Thakur, Advocate. For respondents: Mr. Vinay Kuthiala, Senior Advocate withMs. Vandana Kuthiala, Advocate. Jyotsna Rewal Dua, Judge (oral) OMP No. 224 of 2020 For the reasons stated in the application, delay in re- filing the appeal is condoned in the interest of justice. Applicationstands disposed of accordingly. OMP (M) No. 13 of 2020 Heard. By means of this application, prayer has been made for condoning the delay as occurred in filing the appeal. The applicant has cogently explained the circumstances due to which1Whether reporters of the local papers may be allowed to see the judgment? appeal could not be filed within limitation period. Application is dulysupported with an affidavit. For the reasons stated in the application,delay in filing the accompanying appeal is condoned in the interest ofjustice. Application stands disposed of accordingly. ITAPE No.______ 2019 Be registered. Heard learned counsel for the parties. It is jointly submitted by them that the controversy involved in the instant petitionis covered by a judgment rendered by Hon’ble Supreme Court in CivilAppeal No(s). 1784/2019 titled Pr. Commissioner of Income Tax,Shimla Vs. M/s Aarham Softronics and other connected matters,decided on 20[th] February, 2019. Ordered accordingly. The instant appeal stands disposed of in the above terms, so also pending application(s), if any. ( L. Narayana Swami ) Chief Justice ( Jyotsna Rewal Dua ),Judge