Rt Vision Technologies Pvt. Ltd v. The Principal Commissioner Of Income Tax, Chandigarh

1 2025:HHC:16378 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA ITA No. 01 of 2025 Date of Decision: 28.05.2025 _____________________________________________________ RT Vision Technologies Pvt. Ltd. ....Appellant Versus The Principal Commissioner of Income Tax, Chandigarh …Respondent ___________________________________________________ CoramThe Hon’ble Mr. Justice Tarlok Singh Chauhan, JudgeThe Hon’ble Mr. Justice Sushil Kukreja, JudgeWhether approved for reporting? No ________________________________________________ ________________________________________________ Tarlok Singh Chauhan, Judge(Oral) Issue notice. Mr. Neeraj Sharma, Advocate appearsand waives service of notice on behalf of the respondent. 2.The record reveals that the Income Tax AppellateTribunal has dismissed the appeal simply on the ground of itbeing barred by delay. However, it appears that the Income TaxAppellate Tribunal has not taken into consideration that bydismissing the appeal on technical ground of limitation, theappellant herein, has been burdened with tax liability of nearly 2 2025:HHC:16378 Rs.50 lacs, which by no standards can be said to be a meagreamount. 3. In the given facts and circumstances, we deem it appropriate to condone the delay in filing the appeal and set-aside the orders dated 29.11.2024 and 10.01.2025 (Annexure-A6Colly.) passed by the Income Tax Appellate Tribunal. Orderedaccordingly. 4.The Income Tax Appellate Tribunal is directed todecide the appeal on merits, in accordance with law. 5.The parties are directed to appear before the Income Tax Appellate Tribunal on 02.07.2025. 6.In view of the above, the instant appeal is disposed of. (Tarlok Singh Chauhan)Judge 28[th] May, 2025 (Sumit) (Sushil Kukreja) Judge