Shri Bharat Bhushan Kumar v. Joint Commissioner Of Income Tax, Gurugram And Another

CWP No.9055 of 2019 & three connected petitions-1- ��� IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH **** Date of Decision: 20.01.2020 1.CWP No.9055 of 2019 Shri Bharat Bhushan Kumar Versus Petitioner Joint Commissioner of Income Tax, Gurugram and another Respondents 2.CWP No.9061 of 2019 Shri Deepak Kumar Versus Petitioner Joint Commissioner of Income Tax, Gurugram and another Respondents 3.CWP No.9065 of 2019Noni Farms Pvt. Ltd. Versus Petitioner Joint Commissioner of Income Tax, Gurugram and another Respondents 4.CWP No.9077 of 2019Shri Aman Sharma Versus Petitioner Joint Commissioner of Income Tax, Gurugram and another Respondents CWP No.9055 of 2019 & three connected petitions CORAM: HON'BLE MR. JUSTICE AJAY TEWARIHON'BLE MR. JUSTICE AVNEESH JHINGAN Present:Ms. Radhika Suri, Sr. Advocate with Mr. M.S. Kanda, Advocatefor the petitioners. Mr. Jitin Kohli, Jr. Standing Counselfor the respondents. AJAY TEWARI, J (Oral): **** These four writ petitions have been filed against the orderof dated 05.03.2019 passed by the Joint Commissioner of IncomeTax, Central Circle-I, Gurgaon and order dated 18.03.2019 passedby the Pr. Commissioner of Income Tax (Central) Gurugram,insisting 20% pre-deposit amount for the assessment year 2010-11to 2015-16. On 25.11.2018, following order was passed: “Learned senior counsel points out that theseimpugned notices would have to be withdrawn in view of thedecision ofa similar issue by the ITAT. Counsel for the respondents seeks’ a adjournment. Adjourned to 02.12.2019. A photocopy of this order be placed on the files ofother connected case(s).”’ Today, learned counsel for the Revenue has very fairlyaccepted that for a similar issue, penalty has been deleted by theIncome Tax Appellate Tribunal in case of similarly situated assessee. In the circumstances, she has also stated that appeal would be decided by the Commissioner on merits and till thedecision of the appeal, no recovery shall be made. Accordingly, the petitions are disposed of with a direction that no recovery shall be made till disposal of the aforesaid appeals. JUDGE January 20, 2020pankaj baweja I. Whether speaking/ reasoneda. Whether reportable JUDGE Yes/NoYes/No