COMMISSIONER OF INCOME TAX CENTRAL I vs. VISHWA DHARMAYATAN TRUST

ITA - 135 / 2008HC Delhi29 February 20081 pages

For Petitioner: PARAS CHAUDHARY

AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi noted that a similar matter, ITR No. 100/1999, was returned unanswered on September 25, 2007, as the petitioner had not filed the paper-books. The Court also observed an adjournment slip in the present appeal, ITA 135/2008. Consequently, the Court adjourned the hearing of ITA 135/2008 to July 11, 2008. No decision on the merits of the appeal was made. The application CM.APPL.1344/2007 was allowed subject to all just exceptions and disposed of. The judgment does not provide a ratio decidendi as it was adjourned.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax Central I against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Vishwa Dharmayatan Trust. The appeal pertains to Assessment Year not specified in the judgment. The procedural history indicates that a similar matter, ITR No. 100/1999, was returned unanswered on September 25, 2007, due to the petitioner's failure to file paper-books. The present appeal, ITA 135/2008, had an adjournment slip. The High Court of Delhi noted the pendency of the similar matter and adjourned the current appeal.

What were the issues?

1. Whether the High Court should proceed with the appeal given the circumstances of a related matter (ITR No. 100/1999) being returned unanswered. The Assessee (Respondent) was represented by None. The Revenue (Appellant) argued that a similar matter, ITR No. 100/1999, was returned unanswered on 25th September, 2007, because the Petitioner had not filed the paper-books. The Revenue also noted an adjournment slip in the present matter. The judgment does not record any specific arguments from the Assessee's side.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 135/2008 . COMMISSIONER OF INCOME TAX CENTRAL I ..... Appellant Through Ms.Premlata Bansal, Advocate. . versus . . . VISHWA DHARMAYATAN TRUST ..... Respondent Through None. CORAM: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE V.B. GUPTA . O R D E R 29.02.2008 . CM.APPL.1344/2007: Allowed subject to all just exceptions. Application disposed of. ITA 135/2008: . It is mentioned on page D of the paper-book that a similar matter being ITR No.100/1999 is pending. We called for the file of ITR No.100/1999 and have noted that the Reference was returned unanswered on 25th September, 2007 since the Petitioner had not filed the paper-books. ITA 135/2008 page 1 of 2 . There is an adjournment slip in the matter. Adjourned to 11th July, 2008. . . MADAN B. LOKUR, J . . . V.B. GUPTA, J FEBRUARY 29, 2008 bp . . . . . . . . . . . . . . . . . . . . . . ITA 135/2008 page 2 of 2 .

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