BABU LAL DATA, S/O SH. RAM NIWAS DATA vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)

CW/23052/2018HC RajasthanRJHC02096914201806 February 2024Author: AVNEESH JHINGAN,SHUBHA MEHTA3 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the writ petitions had become infructuous. This decision was based on the fact that the appeals, which were the subject of the stay applications, had subsequently been decided by the Commissioner Income Tax. The respondents' counsel presented the orders of disposal, and the petitioner's counsel could not controvert this information due to a lack of instructions. Consequently, the original challenge to the dismissal of the stay applications was rendered moot. The court dismissed the writ petitions as infructuous. The petitioner was granted liberty to move an application for recalling the order if there was any factual discrepancy in the statement made by the respondents' counsel. No specific finding was made on the merits of the stay applications or the appeals themselves.

What were the facts?

The petitioner, Babu Lal Data, filed three civil writ petitions before the Rajasthan High Court, Jaipur Bench, challenging the dismissal of his stay applications by the Commissioner Income Tax (Appeals). The petitions were filed against various income tax authorities, including the Principal Commissioner of Income Tax (Central), Jaipur, and the Assistant Commissioner of Income Tax, Central Circle, Alwar. During the pendency of these writ petitions, the respondents' counsel presented orders dated August 26, 2019, and October 11, 2019, indicating that the three appeals filed by the petitioner had been decided by the Commissioner Income Tax. The petitioner's counsel, lacking instructions, could not refute these contentions.

What were the issues?

1. Whether the writ petitions challenging the dismissal of stay applications have become infructuous in light of the subsequent disposal of the appeals by the Commissioner Income Tax? (Question of law and fact) The petitioner's counsel, lacking instructions, was unable to refute the respondents' contention that the appeals had been decided. The respondents' counsel presented orders dated August 26, 2019, and October 11, 2019, confirming the disposal of the petitioner's three appeals by the Commissioner Income Tax. No specific arguments were recorded for the petitioner regarding the merits of the original challenge to the stay application dismissal, as the focus shifted to the subsequent development.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 23052/2018 Babu Lal Data, S/o Sh. Ram Niwas Data, Aged About 57 Years, 20-22, Old Industrial Area Alwar. ----Petitioner Versus 1. Principal Commissioner Of Income Tax (Central), Jaipur, 2Nd Floor, New Central Revenue Building, Statue Circle, Jaipur. 2. Assistant Commissioner Of Income Tax, Central Circle, New Income Tax Office, Alwar. 3. Commissioner Of Income Tax (Appeals- Iv), New Central Revenue Building, Statue Circle, Jaipur. 4. Additional Commissioner Of Income-Tax, Central Range, New Central Revenue Building, Statue Circle, Jaipur. ----Respondents Connected With D.B. Civil Writ Petition No. 23055/2018 Babu Lal Data, S/o Sh. Ram Niwas Data, Aged About 57 Years, 20-22, Old Industrial Area Alwar. ----Petitioner Versus 1. Principal Commissioner Of Income Tax (Central), Jaipur, 2Nd Floor, New Central Revenue Building, Statue Circle, Jaipur. 2. Assistant Commissioner Of Income Tax, Central Circle, New Income Tax Office, Alwar. 3. Commissioner Of Income Tax (Appeals- Iv), New Central Revenue Building, Statue Circle, Jaipur. 4. Additional Commissioner Of Income-Tax, Central Range, New Central Revenue Building, Statue Circle, Jaipur. ----Respondents D.B. Civil Writ Petition No. 23068/2018 Babu Lal Data, S/o Sh. Ram Niwas Data, Aged About 57 Years, 20-22, Old Industrial Area Alwar. ----Petitioner (2 of 3) [CW-23052/2018] Versus 1. Principal Commissioner Of Income Tax (Central), Jaipur, 2Nd Floor, New Central Revenue Building, Statue Circle, Jaipur. 2. Assistant Commissioner Of Income Tax, Central Circle, New Income Tax Office, Alwar. 3. Commissioner Of Income Tax (Appeals- Iv), New Central Revenue Building, Statue Circle, Jaipur. 4. Joint Commissioner Of Income-Tax, Central Range, New Central Revenue Building, Statue Circle, Jaipur. 5. Additional Commissioner Of Income-Tax, Central Range, New Central Revenue Building, Statue Circle, Jaipur. ----Respondents For Petitioner(s) : Mr. Gunjan Pathak For Respondent(s) : Mr. Siddharth Bapna Ms. Kriti Kalawatia HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA

Order 06/02/2024

These petitions are filed aggrieved of dismissal of the stay application by the Commissioner Income Tax (Appeals).

Learned counsel for the respondents has produced orders dated 26.08.2019 and 11.10.2019 whereby, three appeals preferred by the petitioner have been decided by the Commissioner Income Tax.

In absence of the instructions, learned counsel for the petitioner is not in a position to refute the contentions.

In view of the above, the present writ petitions are dismissed as rendered infructuous.

(3 of 3) [CW-23052/2018]

The petitioner shall be at liberty to move an application for recalling of the order in case there is factual discrepancy in the statement made by the counsel for the respondents. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Simple Kumawat /16-18

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