Cwp/28391/2019 Of M/S Shri Krishan Education Society v. Commissioner Of Income Tax (Appeals) Ludhiana And Others

226IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH CWP No.28391 of 2019 (O&M)Date of decision °:25.11.201 M/s Shri Krishan Education Society _.... Petitioner VerTSU Commissioner of Income Tax (Appeals)-5 & ors, ...... Respondent CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MRS. JUSTICE ALKA SARIN 000 Present :-Mr. Rishabh Gupta, Advocate for the petitioner. Mr. Rajesh Katoch, Sr. Standing Counselfor respondent No.1. Mr. Vaibhav Gupta, Advocate forMr. Sandeep Goyal, Advocatefor respondent No.2. Mr. Denesh Goyal, Sr. Standing Counselfor respondent No.3. Mr. Kunal Sharma, Advocate|for respondent No.4. 000 AJAY TEWARI, J. (Oral) This petition has been filed for issuance of a writ in thenature of certiorari quashing all proceedings initiated by the letter dated08.07.2019 issued by respondent No.l (Annexure P-9) asking thepetitioner to appear for hearing in the appeal emanating from theassessment order dated 02.03.2016 of ITO (Exemptions) Rohtak (Annexure P-1) as the appeal emanating from the said assessment orderhas already been decided by respondent No.2 vide order dated 20.02.2019(Annexure P-8) and issuance of a writ in the nature of certiorari quashingthe letter dated 23.07.2019 (Annexure P-10) issued by respondent No.]informing the petitioner that the appeal against the assessment order dated02.03.2016 has been decided without jurisdiction by respondent No.2, Learned counsel for respondent No.2 (Revenue) states thatactually the appellant had filed two appeals in respect of same grievance.One manual appeal was filed on 31.03.2016 and other e-filed on06.03.2018. Since the manual appeal was already decided on 20.02.2019,the e-filed appeal will also be decided on the same basis and states thatthe present writ petition has been rendered infructuous and the same maybe dismissed as such. Counsel for the petitioner has accepted this fact. Dismissed as having been rendered infructuous. Since the main case has been dismissed as infructuous, thepending Criminal Miscellaneous Application, if any, also stands disposed ot| ( AJAY TEWARI ) JUDGE 25.11.2019Pooja sharma-I ( ALKA SARIN!JUDGE. Whether speaking/reasonedWhether Reportable | Yes/NoYes/No