ARVIND KUMAR vs. INCOME TAX APPELLATE TRIBUNAL NEW DELHI AND ORS

PDF · subscribers
ITA/55/2021HC Punjab & HaryanaPHHC01091285202129 March 2023Bench: MS. JUSTICE RITU BAHRI,MRS. JUSTICE MANISHA BATRA1 pages
AI SummaryPartly Allowed

What did the High Court hold?

The High Court, in its order dated 29.03.2023, allowed the applications for condonation of delay (CM-9781-CII of 2021 and CM-9783-CII-2021). The delay of 285 days in filing and 119 days in refiling the appeal was condoned. The court directed that the order for ITA No.55 of 2021 would be found in the detailed order of even date passed in ITA No.127 of 2021. Consequently, the appeal was admitted for hearing, subject to the merits decided in the related case. No specific findings on the substantive tax issues were recorded in this excerpt.

What were the facts?

The appellant, Arvind Kumar, filed an appeal before the High Court of Punjab and Haryana at Chandigarh. The appeal was against an order passed by the Income Tax Appellate Tribunal (ITAT). The ITAT's order, and consequently the present appeal, pertains to assessment year(s) not explicitly stated in this excerpt. The appellant sought condonation of delay in filing and refiling the appeal, citing reasons provided in accompanying applications. The High Court allowed these applications, condoning a delay of 285 days in filing and 119 days in refiling. The substantive order for ITA No.55 of 2021 was to be found in a detailed order of the same date passed in ITA No.127 of 2021, also titled Arvind Kumar vs. Income Tax Appellate Tribunal, New Delhi & others.

What were the issues?

The primary procedural issue before the High Court was whether to condone the significant delay in filing and refiling the appeal. The appellant sought condonation of delay, and the applications for condonation were allowed. The substantive issues decided by the ITAT, which form the basis of the appeal to the High Court, are not detailed in this excerpt. The judgment indicates that the decision on the merits of ITA No.55 of 2021 is contained within the detailed order of ITA No.127 of 2021. Therefore, the specific questions of law or fact that the Tribunal had to decide, and the arguments of the assessee and revenue on those points, are not recorded here.

AI-generated summary — verify with the full judgment below

2023:PHHC:048846-DB IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.55 of 2021 (O&M) Date of decision: 29.03.2023

Arvind Kumar

…Appellant Vs. Income Tax Appellate Tribunal and others …Respondents CORAM: HON’BLE MS. JUSTICE RITU BAHRI HON’BLE MRS. JUSTICE MANISHA BATRA Present: Ms. Priyanka Chaudhary, Advocate, for the appellant. Ms. Pridhi Jaswinder Sandhu, Sr. Standing Counsel, for the respondents. **** Ritu Bahri, J. (oral) CM-9781-CII of 2021 CM-9783-CII-2021 For the reasons stated in the applications, same are allowed and delay of 285 days in filing and 119 days in refiling of the appeal is condoned. ITA No.55-2021 For order, see detailed order of even date passed by this Court in ITA No.127 of 2021, titled as Arvind Kumar vs. Income Tax Appellate Tribunal, New Delhi & others. (RITU BAHRI) JUDGE (MANISHA BATRA) JUDGE 29.03.2023 ajp Whether speaking/reasoned : Yes/No Whether reportable : Yes/No AJAY PRASHER 2023.04.11 11:30 I attest to the accuracy and integrity of this document

Recent GST High Court judgments

Search GST case law →