Ess Kay Enterprises v. Commissioner Of Income Tax, Karnal

IN THE HIGH COURTOF PUNJAB AND HARYANA, CHANDIGARH. ITA No.792 of 2008 Date of decision: 8.1.2009 ESS Kay Enterprises vs. ..Appellant Commissioner of Income Tax, Karnal ..Respondent. CORAM:HON'BLE MR.JUSTICE J.S.KHEHAR.HON'BLE MR.JUSTICE NAWAB SINGH. --- Present:Mr.Pankaj Jain, Advocate, for the appellant. -- J.S.KHEHAR,J. (Oral) Through the instant appeal the appellant has impugned theorder passed by the Revenue culminating in the order dated 10.3.2008,passed by the Income Tax Appellate Tribunal, Delhi Bench-C, New Delhi,wherein, the appeal preferred by the appellant-assessee was dismissed inlimine on the presumption that the assessee was not interested to pursue thesame. The impugned order dated 10.3.2008 also reveals, that libertywas granted to the assessee to move an application under rule 24 of theIncome Tax Appellate Tribunal Rules, 1963, for the re-call of the appellateorder dated 10.3.2008 (Annexure A-3). It is acknowledged by the learnedcounsel for the appellant, that the appellant-assessee has already moved anapplication under the aforesaid rule 24, for re-call of the impugned orderdated 10.3.2008 (Annexure A-3) and that the same is pending considerationbefore the Income Tax Appellate Tribunal, Delhi Bench-C, New Delhi. In view of the factual position, noticed in the foregoing ITA No.792 of 2008 paragraph, learned counsel for the appellant unilaterally states, that theappellant may be permitted to withdraw the instant appeal with liberty topursue in the first instance the application filed by the appellant-assesseeunder rule 24 of the Income Tax Appellate Tribunal Rules, 1963, pendingbefore the Income Tax Appellate Tribunal Delhi Bench-C, New Delhi. In view of the above, the instant appeal is dismissed aswithdrawn with liberty as aforementioned. ( J.S.Khehar) Judge January 8, 2009rk (Nawab Singh ) Judge