YASH PAUL KHANNA V. COMMISSIONER OF INCOME TAX AND ANR.

ITA/114/2007

AI Insights

The case involves an appeal by Yash Paul Khanna against the Commissioner of Income Tax, concerning a decision by the Income Tax Appellate Tribunal, Amritsar Bench, which had abated the appeal proceedings pending the decision of the Punjab and Haryana High Court. The High Court found that the Tribunal's decision to abate the proceedings was incorrect as there is no provision for abatement of appeal proceedings under the Income Tax Act, 1961. The court directed the Tribunal to revive the appeal and decide it within three months.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 769925 (HC-CHANDIGARH)
• Appeal Type: Others
• Pronouncement Date: 22-07-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: RANVIJAYSINGH
• Assessee Lawyers: AKSHAY BHAN; SHANTANU BANSAL
• Keywords: Appeal Abatement; Income Tax; Income tax appellate tribunal; Punjab and Haryana High Court
• Section: 147; 148; 143(3); 153A; 68

Judgement Text

"216 Yash Paul Khanna Commissioner of Income Tax and another CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTIC Present Mr. Mr. Shantanu Bansal Mr. Ranvijay Singh, Sr. Standing Counsel for the respondent. SANJEEV PRAKASH SHARMA, J.(Oral) 1. Counsel for the parties h dated 29.08.2023, passed by the Income Tax Appellate Tribunal, Amritsar Bench, whereby the Income Tax Appellate Tribunal, has passed the following order: “ m decision of the honourable Punjab and Haryana High Court in the matter with a right to assessee to revive the appeal on the pronouncement of decision by the Hon’ble Punjab and Haryana High Court. 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 IN THE HIGH COURT OF PUNJA AT CHANDIGARH ITA Date of Decision: Yash Paul Khanna Vs. Commissioner of Income Tax and another HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJA Mr. Akshay Bhan, Sr. Advocate with Mr. Shantanu Bansal, Advocate for the appellant. Mr. Ranvijay Singh, Sr. Standing Counsel for the respondent. *** SANJEEV PRAKASH SHARMA, J.(Oral) Counsel for the parties have placed dated 29.08.2023, passed by the Income Tax Appellate Tribunal, Amritsar Bench, whereby the Income Tax Appellate Tribunal, has passed the following order:- “Considering the facts of the case, in our review, it would be most appropriate that the proceedings may be abated till the decision of the honourable Punjab and Haryana High Court in the matter with a right to assessee to revive the appeal on the pronouncement of decision by the Hon’ble Punjab and Haryana High Court. Accordingly, appeal proceedings stands abated. In the opinion of this Court, proceedings in appeal cannot be abated on the ground as above. Merely because an issue has been raised IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-114-2007 (O&M) Date of Decision: 22.07.2024 …Appellate …Respondents HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA ANJAY VASHISTH Akshay Bhan, Sr. Advocate with , Advocate for the appellant. Mr. Ranvijay Singh, Sr. Standing Counsel for the respondent. SANJEEV PRAKASH SHARMA, J.(Oral) ave placed on record a copy of order dated 29.08.2023, passed by the Income Tax Appellate Tribunal, Amritsar Bench, whereby the Income Tax Appellate Tribunal, has passed the Considering the facts of the case, in our review, it would be ost appropriate that the proceedings may be abated till the decision of the honourable Punjab and Haryana High Court in the matter with a right to assessee to revive the appeal on the pronouncement of decision by the Hon’ble Punjab and Haryana Accordingly, appeal proceedings stands abated. In the opinion of this Court, proceedings in appeal cannot be abated on the ground as above. Merely because an issue has been raised a copy of order dated 29.08.2023, passed by the Income Tax Appellate Tribunal, Amritsar Bench, whereby the Income Tax Appellate Tribunal, has passed the Considering the facts of the case, in our review, it would be ost appropriate that the proceedings may be abated till the decision of the honourable Punjab and Haryana High Court in the matter with a right to assessee to revive the appeal on the pronouncement of decision by the Hon’ble Punjab and Haryana In the opinion of this Court, proceedings in appeal cannot be RAJESH KUMAR 2024.07.23 14:05 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh. ITA-114-2007 before this Court in an appeal which appeal pending before the Income Tax Appellate Tribunal cannot be said to be abated. There is no provision of abatement of appeal proceedings under the Income Tax Act, 1961 appeal in one way or the other. 3. In view thereof, the appeal is disposed of and directed the appeal pending before the Tribunal to be revived and restored to its original number. It is further directed that the same shall be decided within three giving adequate opportunities to both the parties. Both the parties shall remain present before the Tribunal on 01.08.2024. 5. Appeal stands disposed of with the aforesaid directions. 6. All pending misc. application(s) also stand disposed of. 22.07.2024 rajesh 1. Whether speaking/reasoned? 2. Whether reportable? 2007 (O&M) [2] 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 provision of abatement of appeal proceedings under the Income Tax Act, 1961. At the best, the Tribunal could have decid appeal in one way or the other. In view thereof, the appeal is disposed of and directed the appeal pending before the Tribunal to be revived and restored to its original number. It is further directed that the same shall be decided within three giving adequate opportunities to both the parties. Both the parties shall remain present before the Tribunal on 01.08.2024. Appeal stands disposed of with the aforesaid directions. All pending misc. application(s) also stand disposed of. (SANJEEV PRAKASH SHARMA) 1. Whether speaking/reasoned? 2. Whether reportable? [2] is pending for adjudication, a separate appeal pending before the Income Tax Appellate Tribunal cannot be said to be abated. There is no provision of abatement of appeal proceedings under . At the best, the Tribunal could have decided the In view thereof, the appeal is disposed of and directed the appeal pending before the Tribunal to be revived and restored to its original number. It is further directed that the same shall be decided within three months giving adequate opportunities to both the parties. Both the parties shall remain present before the Tribunal on 01.08.2024. Appeal stands disposed of with the aforesaid directions. All pending misc. application(s) also stand disposed of. (SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE : Yes/No : Yes/No is pending for adjudication, a separate appeal pending before the Income Tax Appellate Tribunal cannot be said to be abated. There is no provision of abatement of appeal proceedings under ed the In view thereof, the appeal is disposed of and directed the appeal pending before the Tribunal to be revived and restored to its original number. months giving adequate opportunities to both the parties. Both the parties shall RAJESH KUMAR 2024.07.23 14:05 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh. "