PRINCIPAL COMMISSIONER OF INCOME TAX 5 vs. SHRI HARI ASSOCIATES

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TAXAP/820/2018HC GujaratGJHC24019053201819 July 2018Bench: HONOURABLE MR. JUSTICE M.R. SHAH,HONOURABLE MR. JUSTICE A.Y. KOGJE2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission by the assessee's advocate that the ITAT had recalled its impugned common order and restored the appeals for re-hearing. In view of this development, the Revenue's counsel did not press the present Tax Appeals. The Court disposed of the appeals as 'not pressed', granting the Revenue liberty to revive them should it be discovered that the ITAT's order was not indeed recalled. The primary finding is that the appeals are not pressed due to a subsequent procedural development at the Tribunal level, rendering a decision on the merits of the original ITAT order unnecessary at this stage. No specific issue regarding the income tax assessment itself was decided.

What were the facts?

The Revenue, represented by the Principal Commissioner of Income Tax, filed four Tax Appeals before the High Court of Gujarat at Ahmedabad. These appeals challenged a common order passed by the Income Tax Appellate Tribunal (ITAT), 'C' Bench, Ahmedabad. The appeals pertained to Assessment Years 2005-06, 2006-07, 2007-08, and 2008-09. The assessee is Shri Hari Associates. The procedural history revealed that after the ITAT's common order, the Revenue filed Miscellaneous Applications seeking rectification. Subsequently, the ITAT, by an order dated July 6, 2018, recalled its impugned common order and restored the appeals for re-hearing. The assessee's advocate confirmed this development, though the order's copy was not yet available.

What were the issues?

1. Whether the High Court should proceed with the Revenue's Tax Appeals when the impugned common order of the ITAT has been recalled and the appeals restored for re-hearing. Assessee's Contention: The assessee's advocate submitted that the ITAT has recalled its impugned common order and restored the appeals for re-hearing. Therefore, the present Tax Appeals, which challenge the recalled order, are rendered infructuous. Revenue's Contention: The Revenue's learned Senior Advocate, in light of the ITAT's action of recalling the order, did not press the present Tax Appeals. However, the Revenue requested liberty to revive the appeals if it is later found that the impugned common order was not, in fact, recalled.

AI-generated summary — verify with the full judgment below

C/TAXAP/858/2018 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 858 of 2018 With R/TAX APPEAL NO. 820 of 2018 With R/TAX APPEAL NO. 859 of 2018 With R/TAX APPEAL NO. 860 of 2018 ====================================== PRINCIPAL COMMISSIONER OF INCOME TAX 5 Versus SHRI HARI ASSOCIATES ====================================== Appearance: MR MANISH BHATT, SENIOR ADVOCATE with MRS MAUNA M BHATT(174) for the APPELLANT(s) No. 1 MR VIJAY S RANJAN(6126) for the RESPONDENT(s) No. 1 ====================================== CORAM: HONOURABLE MR.JUSTICE M.R. SHAH and HONOURABLE MR.JUSTICE A.Y. KOGJE

Date : 19/07/2018

ORAL ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1. Feeling aggrieved and dissatisfied with the impugned common order passed by the learned Income Tax Appellate Tribunal “C” Bench, Ahmedabad (hereinafter referred to as “the learned Tribunal”) in IT(SS)A No.128/Ahd/2014 for the Assessment Year 2005-06, IT(SS)A No.129/Ahd/2014 for the Assessment Year 2006-07, IT(SS)A No.130/Ahd/2014 for the Assessment Year 2007-08 and ITA No.1874/Ahd/2011 for the Assessment Year 2008-09, revenue has preferred the present Tax Appeals. Page 1 of 2

C/TAXAP/858/2018 ORDER 2. Shri Vijay Ranjan, learned advocate appearing on behalf of the respondent – assessee has stated at the Bar that after the impugned common order was passed by the learned Tribunal, the revenue /Department preferred Miscellaneous Application Nos.32 to 35/Ahd/2018 for rectification of the impugned common order and vide order dated 06/07/2018 learned Tribunal has recalled the impugned common order and has restored the Appeals to file for re-hearing. He has submitted that however such an order is recently passed but copy is not available. However, as such, the order has been pronounced in the open Court. He has also placed on record the copy of the Miscellaneous Application No.35/Ahd/2018, which is directed to be taken on record. 3. In that view of the matter, Shri Manish Bhatt, learned Senior Advocate appearing on behalf of the revenue does not press the present Tax Appeals as the common order passed by the learned Tribunal impugned in the present Tax Appeals is already reported to be recalled by the learned Tribunal, however has requested to reserved the liberty to revive the present Tax Appeals in case it is found that the impugned common order passed by the learned Tribunal impugned in the present Tax Appeals is not recalled. In view of the above, present Tax Appeals stand disposed of as not pressed with the above liberty. (M.R. SHAH, J.) (A.Y. KOGJE, J.) siji Page 2 of 2

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