Pr. Commissioner Of Income Tax, Shimla v. M/S Associated Biotech

IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA ITA No. 96 of 2018 Decided on: 10.05.2019 _______________________________________________________________ Pr. Commissioner of Income Tax, Shimla ….. Appellant Versus M/s Associated Biotech ……Respondent _______________________________________________________________ Coram The Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge.The Hon'ble Mr. Justice Chander Bhusan Barowalia, Judge.1Whether approved for reporting? _______________________________________________________________ ________________________________________________________ Tarlok Singh Chauhan, Judge (oral)OMP No. 153 of 2019 Issue notice. Mr. Diwan Singh Negi, learned vicecounsel accepts service of notice on behalf of theappellant/non-applicant. 2Heard. The prayer in this application is to recallthe order dated 30[th] October, 2018, vide which ITA No. 96 of2018 filed by the Revenue was allowed ex-parte. 3It is averred that since the partners of theassessee could not meet, they could not engage a Counselto represent them before this Court and as such noassistance could be rendered on their behalf at the time ofadjudication of the appeal. It is a matter of record that the respondent-assessee was unrepresented and the appeal was allowed ex-parte. 4For the reason mentioned in the application, thesame is allowed and the order dated 30[th] October, 2018 isrecalled. ITA No. 96 of 2018 is restored to its original numberand file. The application is disposed of. ITA No. 96 of 2018 1 It could not be seriously disputed on behalf of the appellant-Revenue that the instant appeal is liable to bedismissed being covered by a decision of Hon’ble SupremeCourt, rendered in Civil Appeal(s) No 1784 of 2019, titledas Pr. Commissioner of Income Tax Shimla vs. M/sAarham Softronics and other connected matters, decidedon 20[th] February, 2019. Ordered accordingly. 2The instant appeal stands disposed of in aboveterms, so also pending miscellaneous application(s), if any. (Tarlok Singh Chauhan) Judge May 10, 2018(raman/rohit) (Chander Bhusan Barowalia) Judge