R.kakkar Glass And Crockery House Jallandhar(Punjab v. Commissioner Of Income Tax Jallandhar (Punjab

IN THE HIGH COURT OF PUNJAB AND HARYANAAT CHANDIGARH CM No. 28643-CII of 2009 and I.T.A. No. 324 of 2007 Date of decision: 23[rd] February, 2010 R.Kakkar Glass and Crockery House Jallandhar(Punjab) .........Appellant vs Commissioner of Income Tax Jallandhar (Punjab).......Respondent CORAM: - HON'BLE MR. JUSTICE M.M.KUMAR HON'BLE MR. JUSTICE JITENDRA CHAUHAN Present: -Mr. Pankaj Jain, Advocatefor the applicant-appellant Mr. K.K. Mehta, Advocate for non-applicant-respondent .......... 1. To be referred to the Reporters or not?2. Whether the judgment should be reported in the Digest?............ M.M.KUMAR, J. The Assessee has filed the instant application with a prayer that the aforesaid appeal namely ITA No. 324 of2007 is pending consideration of this Court after admissionwhere order of the Tribunal dated 9.11.2007 has beenchallenged. After the admission of the appeal, anotherappeal of the Assessee namely ITA No. 391 of 2009challenging the order of the Tribunal dated 5.4.2007 cameup for hearing before a Division Bench of this Court. As per the aforesaid order passed by the Division Bench of this Court on 17.11.2009, the impugned ordersdated 5.4.2007 passed by the Tribunal has been set asideand the parties have been directed to appear before theTribunal on 18.2.2010 for fresh adjudication of the matter. Notice of the application was issued to Mr. K.K.Mehta, appearing for non-applicant-revenue, has fairlystated that the impugned order in the instant appealdeserves to be set aside in terms of the order passed by aDivision Bench of this Court in ITA No. 391 of 2009. In view of the above, we set aside the order cated9.11.2009 (Annexure A-2) and direct the parties to appearbefore the Tribunal on 16.3.2010. (M.M.KUMAR) JUDGE 23.2.2010preeti (JITENDRA CHAUHAN) JUDGE