ANUPAM MARBLES PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME

CW/13092/2018HC RajasthanRJHC02034741201830 July 2018Bench: SANJEEV PRAKASH SHARMA2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that a separate writ petition is not maintainable to independently examine the decision of rejection of a rectification application when the original order passed by the ITAT is already a subject matter of challenge in an appeal before the Division Bench. The Court reasoned that the appellate court, i.e., the Division Bench, should examine the factum of rejection of the rectification application while hearing the appeal against the original order. The Court also observed that if the Division Bench takes a different view, the petitioner would be free to take up the matter again before this Court. Consequently, the writ petition was dismissed at this stage.

What were the facts?

The petitioner, Anupam Marbles Pvt. Ltd., filed a writ petition challenging an order by the Income Tax Appellate Tribunal (ITAT), Jaipur Benches, which rejected their application for rectification. The original order passed by the ITAT on September 6, 2017, was already under challenge in an appeal before the Division Bench. The petitioner's counsel argued that the rectification application caused a delay in the appeal, leading to the filing of this writ petition. The Court noted that the rejection of the rectification application should be examined by the appellate court (Division Bench) hearing the appeal against the original order. The Court also stated that if the Division Bench takes a different view, the petitioner could approach this Court again.

What were the issues?

1. Whether a separate writ petition is maintainable to challenge an order rejecting a rectification application when the original order passed by the ITAT is already under appeal before the Division Bench? (Question of law) Assessee's Contention: The petitioner argued that the rectification application caused a delay in their appeal, and therefore, the present writ petition challenging the rejection of rectification is maintainable. Revenue's Contention: No specific contention was recorded for the revenue in the judgment.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writs No. 13092/2018 Anupam Marbles Pvt. Ltd., Having Its Office At E-201, Riico Industrial Area, Madanganj-Kishangarh , through its Director and Authorized Signatory, Akash Bohra S/o Shri Ashok Kumar Bohra, aged about 28 years, Resident Of House No. 26, Lecturers Colony, City Road, Madanganj-Kishangarh, District Ajmer. ----Petitioner Versus The Assistant Commissioner Of Income Tax, Circle-1 , Ajmer, Rajasthan. ----Respondent For Petitioner(s) : Mr. Anant Kasliwal, Adv. For Respondent(s) : HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA Order 30/07/2018 1. The writ petition challenges the order whereby the application for rectification has been rejected by the Income Tax Appellate Tribunal, Jaipur Benches, Jaipur (for short ‘ITAT’). The original order passed by the ITAT on 06.09.2017 is already a subject matter of challenge under appeal preferred before the Division Bench. 2. Learned Counsel for the petitioner submits that on account of rectification application moved the appeal was delayed and, therefore, the present writ petition has been filed challenging the order of rectification. 3. Taking note of the fact that rectification has been disallowed, the factum of rejection of rectification application has

(2 of 2) [CW-13092/2018] to be examined by the appellate Court i.e. Division Bench while hearing the appeal against the original order and a separate writ petition would not lie independently to examine the decision of rejection of rectification application. However, if a different view is taken by the Division Bench, the petitioner would always be free to take up the matter again before this Court. 4. With the aforesaid observations, the writ petition is dismissed at this stage. (SANJEEV PRAKASH SHARMA),J N.Gandhi/79

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