R.Kakkar Glass And Crockery House vs Commissioner Of Income Tax on 17 November, 2009

ITA No. 391 of 2009                                                     1

      IN THE HIGH COURT OF PUNJAB AND HARYANA AT
                     CHANDIGARH



                         ITA No. 391 of 2009 (O&M)
                         Date of decision: November 17, 2009


R.Kakkar Glass and Crockery House, Jalandhar.            ...Appellant

                         Versus

Commissioner of Income Tax, Jalandhar, Punjab            ...Respondent



CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL
        HON'BLE MR. JUSTICE GURDEV SINGH


Present:    Mr. Pankaj Jain, Advocate, for the appellant.
            Mr. Krishan Mehta, Advocate, for the respondent.


ORDER

1. Delay condoned.

2. We have heard learned counsel for the parties.

3. On 8.9.2009, following order was passed:-

“Reliance has been placed on order of the Tribunal dated

26.6.2009 in I.T.A. No. 568 (Asr)/1998 in respect of

subsequent assessment year. On this basis, prayer is for remand

of the matter to the Tribunal.

Notice on appellation for condonation of delay as well as on

merits for final disposal for 13.10.2009.”

4. Learned counsel for the revenue is not able to raise any valid

objection against submission for remand to the Tribunal, in the light of

subsequent order dated 26.6.2009.

ITA No. 391 of 2009 2

5. Accordingly, we set aside the impugned order and remand the

matter to the Tribunal for a fresh decision on merits, in accordance with law.

6. Parties are directed to appear before the Tribunal for further

proceedings on 18.2.2010.

                                        (ADARSH KUMAR GOEL)
                                                 JUDGE



November 17, 2009                           (GURDEV SINGH )
prem                                              JUDGE