M/S Jindal Steel And Power Limited v. Eee

132 IN THE HIGH COURT OF PUNJAB AND HARYANA.AT CHANDIGARH ITA-45-2020 (O&M)Date of decision : 09.01.2020 M/S JINDAL STEEL AND POWER LIMITED VERSUS eee APPELLANT PR, COMMISSIONER OF INCOME TAX eee RESPONDENT CORAM: HON'BLE MR.JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE AVNEESH JHINGAN 2222 Present :-Mr. Salil Kapoor, Advocate &Mr. S.K.Gambhir, Advocate &Mr. Sumit Lalchandani, Advocate &Mr. Vishal Gupta, Advocatefor the appellant,2222 AJAY TEWARIL, J. Oral) CM;456FCI]F2027 This is an application for condonation of delay of 30 days in re-filing the appeal. For the reasons mentioned in the application, the same is allowed andthe delay of 30 days in re-filing the appeal is condoned.| ITA;45;2027 1]At the very outset, it was pointed out to the learned counsel for theappellant that one of the members of this Bench (Avneesh Jhingan, J.) hadrepresented the appellant in some un-related sales tax matters and therefore, thisBench would have no hesitation in recusing from hearing this case, however,Mr. Kapoor says that he would have no objection if we hear this matter, ITA-45-2020 (O&M) 2 After arguing for sometime, learned counsel for the appellant prays forpermission to withdraw the present appeal with liberty to file a fresh appeal, incase, the proceedings under Section 148 of the Income Tax Act, 1961 (in short‘the Act’) are revived and even thereafter the proceedings under Section 263 of the Act are not revived. 3,Allowed as prayed for. 4Dismissed as withdrawn with the aforesaid liberty, 5 Since the main case has been dismissed as withdrawn, the pending CivilMiscellaneous Application, if any, also stands disposed of. (AJAY TEWARI )JUDGE )[th]January, 2020shabha (AVNEESH JHINGAN)JUDGE) Whether speaking/reasonedYes/NoWhether ReportableVes/No