Commissioner of Income Tax appealed against an ITAT Chandigarh order directing CIT(A) to address procedural objections with a speaking order and then decide the assessee's appeal on merits. The High Court found no substantial question of law and dismissed the appeal.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
ITA-46-2023 (O&M)
Page 1 of 2
108
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
ITA-46-2023 (O&M)
Date of Decision: 28.08.2024
THE COMM I SSIONER OF INCOME TAX, NEW DELHI
. . . . Appellan t
Vs.
GURDEEP S I NGH MANGAT
. . . . Respondent s **_****_ CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH ******
Present: M rs. Urvashi Dhugga, Sr. Stand i ng Counsel f or the appellant.
SANJEEV PRAKASH SHARMA, J.(Oral)
CM-2576-CII-2023
A pplication for condonation of delay of 311 days in filing o f appeal is allo w ed and accordingly delay is co n doned.
Main case
“6. In the facts of the pres e nt case, considering the m aterial available on record, I a m of the view that the C IT(A) would have been well a dvised to confront the a ssessee with procedural shortc o mings noticed, if any,
MOHIT GOYAL 2024.08.29 09:48 I attest to the accuracy and integrity of this document
ITA-46-2023 (O&M)
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b efore the passing of the order. Ac c ordingly, in the peculiar c ircumstances, the CIT(A) is dire c ted to first address the p reliminary objection by way o f a speaking order and t h ereafter pass a speaking order in accordance with law on t h e merits of the appeal after giving the assessee a r easonable opportunity of being heard. Said order was p ronounced at the time of virtu a l hearing itself in the p resence of the parties via Webex. ”
(SANJEEV PRAKASH SHARMA) JUDGE
(SANJAY VASHISTH) JUDGE
August 28, 2024
Mohit goyal
1. Whether speaking/reasoned? r speaking/reasoned?
1. Whether speaking/reasoned? r speaking/reasoned? Yes/No 2. Whether reportable? Yes/No
MOHIT GOYAL 2024.08.29 09:48 I attest to the accuracy and integrity of this document
1 issue framed by the court
Whether the High Court appeal against the ITAT order remanding the assessee's appeal to CIT(A) raises any substantial question of law.
The Commissioner of Income Tax, New Delhi
Gurdeep Singh Mangat
Sanjeev Prakash Sharma
Sanjay Vashisth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
