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Allahabad High Court

The Commissioner Of Income Tax-I, ... vs M/S Sapa Electricals (P) Ltd. Varanasi on 11 January, 2010

Author: Rajes Kumar

Bench: Rajes Kumar, Subhash Chandra Nigam

Court No. - 37

Case :- INCOME TAX APPEAL DEFECTIVE No. - 90 of 2006

Petitioner :- The Commissioner Of Income Tax-I, Varanasi And Anothers
Respondent :- M/S Sapa Electricals (P) Ltd. Varanasi
Petitioner Counsel :- Sc

Hon'ble Rajes Kumar,J.

Hon'ble Subhash Chandra Nigam,J.

Shri R.K. Upadhyay, learned Standing Counsel states that the Tribunal has decided the four appeals for the assessment years 1991-92, 1992-93, 1993-94 and 1994-95 by a common order dated 26 May, 2005. A certified copy of the Tribunal's order has been filed in I.T.A. No. 166 of 2006. Therefore, the filing of a certified copy of the Tribunal's order in this appeal, may be dispensed with.

The application is allowed.

Order Date :- 11.1.2010 MK/ Hon'ble Rajes Kumar,J.

Hon'ble Subhash Chandra Nigam,J.

The Tribunal has decided the four appeals for the assessment years 1991-92, 1992-93, 1993-94 and 1994-95 by a common order dated 26 May, 2005. Income Tax Appeal No. 166 of 2006 has been admitted on the following question:

"Whether on facts and in the circumstances of the case, the order of the Tribunal dated 26th May, 2005 is contrary to Rule 24 of the Income Tax Rules, 1963 in disposing the appeal in default?"

The present appeal is also being admitted on the aforesaid question. Connect with I.T.A. No. 166 of 2006. Order Date :- 11.1.2010 MK/