Division Bench Judgment Of This Court In Ita v. M/Smitsubishi Electric Automotive India Pvt. Ltd., Manesar, Gurgaon’,Decided On 16.05.2019

ITA No.2 of 2019 (O&M) 110IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH ITA No.2 of 2019 (O&M)Date of decision : 11.07.2019 The Pr. Commissioner of Income Tax, Gurgaon ...... Appellant VeTSuU M/s Towers Watson India Pvt. Ltd. ...... Respondent CORAM: HON'BLE MR.JUSTICE AJAY TEWARTHON'BLE MR.JUSTICEHARNARESH SINGH GILL ,,, Present ;Mr. Tajender K.Joshi, Advocatefor the appellant. ,,, AJAY TEWARI, J. (Oral) CM06110Cll02019| For the reasons recorded, the application is allowed. Delayof 137 days in re-filing the appeal is condoned, Main case This appeal has been filed under Section 260A of the IncomeTax Act, 1961 (for short ‘the Act’) against the order of the Income TaxAppellate Tribunal, Mumbai Bench “K”, in SA No.444/MUM/2017(arising out of ITA No.1140/MUM/2015) dated 06.10.2017 for theAssessment Year JO1O-2011. At the very outset, counsel for the appellant-revenue has veryfairly accepted that the issue is covered against the Revenue by a Division Bench judgment of this Court in ITA No.78 of 2019 titled as5The Principal Commissioner of Income Tax, Gurgaon Vs. M/sMitsubishi Electric Automotive India Pvt. Ltd., Manesar, Gurgaon’,decided on 16.05.2019. Dismissed in the same terms. Since the main case has been dismissed, the pending C.M.Application, if any, also stands dismissed. (AJAY TEWARITJUDGE July 11, 2019pooja sharma-l (HARNARESH SINGH GILL)JUDGE Whether speaking/reasoned Whether Reportable | Yes/NoYes/No