Income Tax Appeal No.204 of 2005 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. Date of Decision:-20.1.2009 Uday Singh ---Appellant Versus The Commissioner of Income Tax, Gurgaon ---Respondent CORAM:- HON'BLE MR.JUSTICE J.S.KHEHAR HON'BLE MR.JUSTICE NAWAB SINGH PRESENT:- Mr.Sanjay Bansal, Senior Advocate with Mr.Prashant Bansal, Ms.Namita Verma and Ms.Shaveta Malhotra, Advocates for the appellant. Mr.Yogesh Putney, Advocate for the respondent. J.S.KHEHAR, J.(ORAL) Learned counsel for the appellant states that remedy of seeking rectification is available to the appellant under Section 154 (1) (b) of the Income Tax Act, 1961, and that, the appellant be permitted to withdraw the instant appeal with liberty to move a rectification application. Learned counsel for the respondent has no objection to the prayer made by the learned counsel for the appellant. The instant appeal is, accordingly, dismissed as withdrawn with liberty as aforementioned. It is necessary for us to record that the appellant-assessee first challenged the order passed by the Assessing Officer dated 31.5.2000 by preferring an appeal. After the dismissal of the said appeal by the Commissioner of Income Tax (Appeals), the appellant-assessee preferred another appeal before the Income Tax Appellate Tribunal. The instant appeal was dismissed by the Income Tax Appellate Tribunal on 23.3.2005. Income Tax Appeal No.204 of 2005 2 Thereafter, the instant appeal was preferred before this Court. Ever since the filing of the present appeal in 2005, the same has been pending consideration at the hands of this Court. In view of the order passed by the Revenue Authorities, we are prima facie of the view that appellant-assessee pursued the wrong remedy ever since the filing of the appeal before the Commissioner of Income Tax (Appeals) in 2000, till date. In view of the above, if a rectification application, as has been suggested to us, is filed along with an application for condonation of delay within 15 days from today, we hope and expect the competent authority to deal with the issue relating to condonation of delay keeping in mind the period spent by the appellant-assessee in pursuing a wrong remedy. Order dasti on payment of usual charges. (J.S.Khehar) Judge (Nawab Singh) 20.1.2009 Judge AS