GURINDERJIT SINGH vs. PR. COMMISSIONER OF INCOME TAX AND ANR

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ITA/390/2019HC Punjab & HaryanaPHHC01009906201930 October 2019Author: MR. JUSTICE AJAY TEWARI,MRS. JUSTICE ALKA SARIN4 pages

AI SummaryRemanded

What did the High Court hold?

The High Court decided to dispose of the appeals without going into their merits. The Court acknowledged the pending miscellaneous applications before the ITAT, on which arguments had been heard but no orders were passed for a considerable period. In light of this procedural delay and the pending applications, the Court deemed it appropriate to pass an order at that stage. The operative direction was a request to the ITAT to endeavor to decide the miscellaneous applications expeditiously. The Court did not decide the substantive issues raised in the appeals.

What were the facts?

The appeals were filed by the Assessees, Gurinderjit Singh and Kesar Singh, under Section 260A of the Income Tax Act, 1961, against an order dated 29.08.2018 passed by the Income Tax Appellate Tribunal (ITAT), Chandigarh. The ITAT's order was in relation to Cross Objection Nos. 66 to 69/Chd./2017 concerning Assessment Years 1994-95 to 1997-98. The appeals challenged the ITAT's orders which upheld the assessments made by the revenue. The High Court also noted that the assessees had filed miscellaneous applications before the ITAT, on which arguments were heard on 07.08.2019, but no orders had been passed thereon for nearly three months.

What were the issues?

1. Whether the High Court should decide the appeals on merits, given the pending miscellaneous applications before the ITAT? (Question of procedure and discretion) The Assessee contended that miscellaneous applications were filed before the ITAT, arguments were heard, but no orders were passed for approximately three months. They argued that this inaction by the ITAT warranted a decision by the High Court, or at least consideration of the pending applications. The Revenue's contentions were not recorded in the judgment.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH -.-

Date of decision: 30.10.2019

1.

ITA No. 330 of 2019 (O&M) Gurinderjit Singh .....Appellant

Vs. PR. Commissioner of Income Tax & Anr. ...Respondents

2.

ITA No. 315 of 2019 (O&M) Kesar Singh .....Appellant

Vs. PR. Commissioner of Income Tax & Anr. ...Respondents

3.

ITA No. 316 of 2019 (O&M) Kesar Singh .....Appellant

Vs. PR. Commissioner of Income Tax & Anr. ...Respondents

4.

ITA No. 317 of 2019 (O&M) Kesar Singh .....Appellant

Vs. PR. Commissioner of Income Tax & Anr. ...Respondents

5.

ITA No. 325 of 2019 (O&M) Gurinderjit Singh .....Appellant

Vs. PR. Commissioner of Income Tax & Anr. ...Respondents

6.

ITA No. 327 of 2019 (O&M) Gurinderjit Singh .....Appellant

Vs. PR. Commissioner of Income Tax & Anr. ...Respondents TRIPTI SAINI 2019.11.08 10:03 integrity of this document -2-

7.

ITA No. 329 of 2019 (O&M) Kesar Singh .....Appellant

Vs. PR. Commissioner of Income Tax & Anr. ...Respondents

8.

ITA No. 345 of 2019 (O&M) Kesar Singh .....Appellant

Vs. PR. Commissioner of Income Tax & Anr. ...Respondents

9.

ITA No. 390 of 2019 (O&M) Gurinderjit Singh .....Appellant

Vs. PR. Commissioner of Income Tax & Anr. ...Respondents CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON’BLE MRS. JUSTICE ALKA SARIN Present:- Mr. Salil Kapoor, Advocate, and Mr. Shivansh Pandya, Advocate, for the appellant(s). .... AJAY TEWARI, J. (Oral) C.M No. 15342-CII of 2019 in ITA No. 330 of 2019

For the reasons mentioned in the application, delay of 47 days in filing the appeal is condoned. Application stands disposed of. TRIPTI SAINI 2019.11.08 10:03 integrity of this document -3- C.M No. 14977-CII of 2019 in ITA No. 315 of 2019 C.M No. 14978-CII of 2019 in ITA No. 316 of 2019 C.M No. 16018-CII of 2019 in ITA No. 345 of 2019

For the reasons mentioned in the applications, delay of 89 days in filing the appeals is condoned. Applications stand disposed of. C.M No. 15004-CII of 2019 in ITA No. 317 of 2019

For the reasons mentioned in the application, delay of 56 days in filing the appeal is condoned. Application stands disposed of. C.M No. 15136-CII of 2019 in ITA No. 325 of 2019 C.M No. 15138-CII of 2019 in ITA No. 327 of 2019

For the reasons mentioned in the application, delay of 48 days in filing the appeal is condoned. Application stands disposed of. C.M No. 15337-CII of 2019 in ITA No. 329 of 2019

For the reasons mentioned in the application, delay of 55 days in filing the appeal is condoned. Application stands disposed of. C.M No. 17848-CII of 2019 in ITA No. 390 of 2019

For the reasons mentioned in the application, delay of 58 days in filing the appeal is condoned. Application stands disposed of. Main Appeals This order shall dispose above-numbered appeals preferred by the the Assesses under section 260A of the Income Tax Act, 1961 (for short “the Act”) against order dated 29.08.2018 (Annexure A-10) passed by the Income Tax Appellate Tribunal, Division Bench A, Chandigarh (hereinafter referred to as “the TRIPTI SAINI 2019.11.08 10:03 integrity of this document -4- Tribunal”) in Cross Objection Nos.66 to 69/Chd./2017 for Assessment Year 19994-95 to 1997-98. Above-mentioned appeals have been filed against orders of the Income-tax Appellate Tribunal, Chandigarh, upholding the assessment. Apart from the merits, learned counsel has raised the issue that against the impugned order assessee had filed miscellaneous applications and despite the fact that arguments were heard on 07.08.2019, no orders have been passed thereon as almost three months have been lapsed. In these circumstances, we deem it appropriate to dispose of above- numbered appeals at this stage, without going into the merits and with a request to the Tribunal to make an endeavor to decide miscellaneous applications expeditiously. (AJAY TEWARI) JUDGE October 30, 2019

(ALKA SARIN) tripti JUDGE Whether speaking/reasoned : Yes/No Whether Reportable : Yes/No TRIPTI SAINI 2019.11.08 10:03 integrity of this document

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