Gupta International v. Commissioner Of Income Tax, Karnal

In the High Court of Punjab and Haryana, Chandigarh. ITA No. 831 of 2008 Date of Decision: 27.01.2009 Gupta International ....Appellant. Versus 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. Mr. Yogesh Putney, Advocate for the respondent. ... J.S. Khehar, J. (Oral). The solitary contention of the learned counsel for the appellantbefore us today was, that the appellant was proceeded against ex-partebefore the Income Tax Appellate Tribunal, and that, the controversy berelegated back to the Income Tax Appellate Tribunal, to be disposed of onmerits. In this behalf, it is submitted by the learned counsel for theappellant, that the appellant is ready and willing to bear the costs for notappearing before the Income Tax Appellate Tribunal. We have heard the learned counsel for the respondent. Thesolitary contention of the learned counsel for the respondent is, that on the proposition of law (adjudicated upon in the impugned order dated 25.4.2008by the Income Tax Appellate Tribunal) stands settled by this Court, andthat, no useful purpose would be served by relegating the parties back to thejurisdiction of the Income Tax Appellate Tribunal. The aforesaid submission made by the learned counsel for therespondent is refuted by the learned counsel for the appellant. He states thatthe real issues canvassed on behalf of the appellant could not be consideredon account of absence of representation. In the peculiar facts and circumstances mentioned hereinabove,we are satisfied that the instant appeal deserves to be allowed. The orderpassed by the Income Tax Appellate Tribunal dated 25.4.2008 is,accordingly, set aside. The parties are relegated back to the Income TaxAppellate Tribunal. The parties shall appear before the Income TaxAppellate Tribunal on 26.2.2009. In view of the fact, that the appellant has been responsible forrequiring the Income Tax Appellate Tribunal to dispose of the main appealfor the second time, we are satisfied that the appellant should pay costs tothe respondent. Accordingly, the appellant is directed to pay a sum ofRs.11,000/- as costs. The aforesaid costs shall be deposited with theAssessing Officer within one week from today. If the aforesaid costs arenot deposited with the Assessing Officer within the time stipulatedhereinabove, the impugned order passed by the Income Tax AppellateTribunal dated 25.4.2008 shall be deemed to have revived automatically. It needs to be clarified, that the acceptance of the instant appealshould not be treated as a determination of the controversy on merits by this Court. The instant appeal has merely been allowed on technicality, so as toenable the appellant to agitate his claim on merits, before the Income TaxAppellate Tribunal. Disposed of in the aforesaid terms. ( J.S. Khehar )Judge 27.01.2009 sk. ( Nawab Singh ) Judge.