Sh. Yash Paul Khanna Prop., Jalandhar V. INCOME TAX OFFICER WARD-III(2), JALANDHAR

MA 72/ASR/2024

• Counselvise Citation: 7220924 RSA 2024
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-08-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 18-08-2024
• Assessment Year: 2001-2002
• Appeal Filed On: 05-02-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (HYBRID COURT) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER M. A. No. 72/Asr/2024 (Arising out of ITA No. 211/Asr/2007) Assessment Year: 2001-02 Sh. Yash Paul Khanna Prop. M/s Rohit K. Textiles, Jaura Gate, Jalandhar City. [PAN: AFZPK 8301A] (Appellant) Vs. Income Tax Officer, Ward III(2), Jalandhar (Respondent) Appellant by Respondent by : : None (Written submission) Sh. Himanshu, Sr. D.R. Date of Hearing Date of Pronouncement : : 19.08.2024 19.08.2024 ORDER Per Dr. M. L. Meena, AM: The Miscellaneous Application filed by the assessee, is arising out of the Tribunal order dated 29.08.2023 in ITA No. 211/Asr/2009 in respect of Assessment Year: 2001-02. 2 MA No. 72/Asr/2024 Yash Paul Khanna v. ITO 2. The ld. counsel for the assessee stated in the Miscellaneous Application that the Hon’ble Punjab & Haryana High Court has held the Tribunal order as illegal, is factually incorrect. In fact, the Hon’ble High Court has observed vide para 2 as under: “2. In the opinion of this Court, proceedings in appeal cannot be abated on the ground as above. Merely because an issue has been raised before this Court in an appeal which is pending for adjudication, a separate appeal pending before the Income Tax Appellate Tribunal cannot be said to be abated There is no provisions of abatement of appeal proceedings under the Income Tax Act, 1961. At the best, the Tribunal could have decided the appeal in one way or the other.” 3. In compliance to the Hon’ble High Court order, the Tribunal order in ITA No. 211/Asr/2007 is revived and restored to its original number to be decided within three months from the date of pronouncement of the said judgment dated 01.08.2024. Accordingly, the appeal of the assessee is fixed for hearing on 29 th August, 2024 in the open court. 4. In the result, the miscellaneous application filed by the assessee stands disposed of. Order pronounced in the open court on 19.08.2024 Sd/- Sd/- (Udayan Dasgupta) (Dr. M. L. Meena) Judicial Member Accountant Member *GP/Sr.PS* Copy of the order forwarded to: 3 MA No. 72/Asr/2024 Yash Paul Khanna v. ITO (1)The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T. True Copy By Order