DPR CHARITABLE TRUST vs. INCOME TAX APPELLATE TRIBUNAL

WP-3415-2015 (DPR CHARITABLE TRUST Vs INCOME TAX APPELLATE TRIBUNAL) 27-11-2015 Shri J. N. Purohit, learned Senior Counsel with Ms. Uma Parashar, for the petitioner. Shri S. Dharmadhikari, learned counsel for the respondents. Challenging the order passed under Section 263 of the Income Tax Act for the assessment year 2009-2010 and raising various grounds to say that proceedings now initiated is unsustainable, petitioner had filed a regular appeal before the Income Tax Appellate Tribunal, Jabalpur Bench, Jabalpur but as Bench at Jabalpur was not functional and as respondents were proceeding with the assessment under Section 143(2), this petition was filed invoking a writ jurisdiction on account of the fact that in the absence of functioning of Tribunal, petitioner’s right to challenge the proceeding initiated is taken away. This Court took cognizance of the matter and stayed the assessment proceedings and now it is reported that Bench at Jabalpur has become partially functional and circuit sitting are held as and when Members are available for holding sitting at Jabalpur. Keeping in view the aforesaid, we direct respondents No.2 and 3 to place the matter before the Bench as and when Bench is available and decision taken in accordance with law and till matter is not decided by the Tribunal, no proceeding for assessment under Section 143(2) shall be held. The proceeding for assessment in pursuance to the order passed under Section 263 shall be undertaken only after the matter i.e. the appeal of the petitioner is decided by the Tribunal. With the aforesaid, this petition stands disposed of. (RAJENDRA MENON) JUDGE (KESHAV KUMAR TRIVEDI) JUDGE