2016 (5) TMI 1461

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....Roy Chaudhuri, Senior Standing counsel with Ms. Lakshmi Gurung, Advocate. O R D E R 1. Notice. Mr. P Roy Chaudhuri, Senior Standing counsel, accepts notice for the Respondent. 2. The challenge in this writ petition is to an order dated 1st February 2016 passed by the Income Tax Appellate Tribunal ('ITAT') whereby the Miscellaneous Application No. 219/Del/2012 filed by the Petitioner seeking ....

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....ementioned proceedings on 21st January 2013. In these proceedings an order was passed on 8th May 2013 by the said High Court granting liberty to the Petitioner to approach the Income Tax Department for settlement. 5. The said revival application appears to have been finally allowed by the High Court of Punjab & Haryana on 12th May 2014. 6. On 1st February 2016, the ITAT dismissed the M.A. No....

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....ugned order of the ITAT, the Court is of the view that in view of the special circumstances explained in the petition, with the Petitioner company having been in liquidation for several years, the Petitioner should not be prejudiced in pursuing the appeal which has been decided ex parte against it by the ITAT. 8. In the peculiar facts and circumstances, the Court sets aside the impugned order d....