M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION) CHANDIGARH AND OTHER

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CWP/8197/2018HC Punjab & HaryanaPHHC01108912201822 August 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court disposed of the present petition with a direction to the Tribunal to decide the appeal as early as possible. The Court noted that the petitioner had challenged an order of the CIT(A) directing a deposit of Rs. 50 Lakh, which has since been paid. The appeal is now pending before the ITAT. The petitioner requested a time-bound decision from the ITAT, and the respondent confirmed the appeal's pendency. The Court's decision is based on the agreement of the parties and the procedural stage of the matter, without delving into the merits of the underlying tax dispute. No specific issue was decided on merits, and the operative direction was for expeditious disposal by the ITAT.

What were the facts?

The petitioner, M/s Punjab Institute of Medical Sciences, challenged an order dated 29.03.2018 passed by the Commissioner of Income Tax (Appeals), Jalandhar. This order directed the petitioner to deposit Rs. 50 Lakh before 31.03.2018, in relation to a larger demand of Rs. 29 Crores and odd. The petitioner has since deposited the Rs. 50 Lakh. The respondent indicated that the appeal has been decided by the CIT(A) and is now pending before the Income Tax Appellate Tribunal (ITAT). The petitioner accepted this and requested the High Court to direct the ITAT to decide the appeal expeditiously.

What were the issues?

1. Whether the High Court should direct the Income Tax Appellate Tribunal (ITAT) to decide the pending appeal expeditiously. The petitioner argued that the present petition may be disposed of with a direction to the Tribunal to decide the appeal in a time-bound manner. The respondent stated that the CIT(A) has decided the appeal and it is pending before the ITAT. No specific arguments were recorded for the respondent regarding the direction for expeditious disposal, other than acknowledging the pendency of the appeal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 227 CWP-8197-2018 (O&M) Date of Decision: 22.08.2019 M/s Punjab Institute of Medical Sciences ......Petitioner Versus Deputy Commissioner of Income Tax (Exemptions), Chandigarh and others .......Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Alok Mittal, Advocate for the petitioner(s). Mr. Denesh Goyal, Advocate for the respondents. AJAY TEWARI, J (ORAL) By this petition, petitioner has challenged the order dated 29.03.2018 (Annexure P-1) passed by Commissioner of Income Tax (Appeals), Jalandhar whereby they were directed to deposit a sum of Rs. 50 Lakh before 31.03.2018 against the demand of Rs.29 Crores and odd. It is not disputed that during this interregnum, the petitioner has deposited the amount of Rs. 50 Lakh. Learned counsel appearing for the respondent has stated that CIT has decided the appeal and the same is pending before ITAT. 2. Learned counsel for the petitioner has fairly accepted this fact and states that present petition may be disposed of with a direction to the Tribunal to decide the appeal in a time bound manner. POOJA SAINI 2019.08.29 11:57 I attest to the accuracy and integrity of this document

CWP-8197-2018 (O&M) -2- 3. In view of the above circumstances, the present petition is disposed of with a direction to the Tribunal to decide the appeal as early as possible. 4. Since the main case has been disposed of, the pending CM, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 22.08.2019 pooja saini Whether speaking/reasoned : Yes/No Whether reportable : Yes/No POOJA SAINI 2019.08.29 11:57 I attest to the accuracy and integrity of this document

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