R.kakkar Glass And Crockery House, Jalandhar v. Commissioner Of Income Tax, Jalandhar, Punjab

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH ITA No. 391 of 2009 (O&M)Date of decision: November 17, 2009 R.Kakkar Glass and Crockery House, Jalandhar. ...Appellant Versus Commissioner of Income Tax, Jalandhar, Punjab ...Respondent CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOELHON'BLE MR. JUSTICE GURDEV SINGH Present: Mr. Pankaj Jain, Advocate, for the appellant. Mr. Krishan Mehta, Advocate, for the respondent. ORDER 1.Delay condoned. 2.We have heard learned counsel for the parties. 3.On 8.9.2009, following order was passed:- “Reliance has been placed on order of the Tribunal dated 26.6.2009 in I.T.A. No. 568 (Asr)/1998 in respect ofsubsequent assessment year. On this basis, prayer is for remandof the matter to the Tribunal. subsequent assessment year. On this basis, prayer is for remandof the matter to the Tribunal. Notice on appellation for condonation of delay as well as onmerits for final disposal for 13.10.2009.” 4.Learned counsel for the revenue is not able to raise any valid objection against submission for remand to the Tribunal, in the light ofsubsequent order dated 26.6.2009. ITA No. 391 of 2009 5.Accordingly, we set aside the impugned order and remand thematter to the Tribunal for a fresh decision on merits, in accordance with law.6.Parties are directed to appear before the Tribunal for furtherproceedings on 18.2.2010. (ADARSH KUMAR GOEL) JUDGE November 17, 2009 prem (GURDEV SINGH ) JUDGE