MONESH ISRANI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 28 1 AND ANR

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W.P.(C)/1034/2025HC DelhiDLHC01002864202528 January 2025Bench: HON'BLE MR. JUSTICE TUSHAR RAO GEDELA,HON'BLE CHIEF JUSTICE DEVENDRA KUMAR UPADHYAYA2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court held that two parallel remedies cannot be permitted to run concurrently. Therefore, the writ petition was disposed of with a direction to the Appellate Authority (CIT Appeals) to expedite the pending appeal proceedings and conclude them within six weeks from the date of the order. The Court clarified that all pleas of the parties are kept open to be considered by the Appellate Authority. The High Court did not decide the merits of the case but directed the expeditious disposal of the statutory appeal. No specific issue was left undecided by the High Court; rather, the High Court deferred the decision on the merits to the Appellate Authority.

What were the facts?

The petitioner, Monesh Israni, filed a writ petition before the Delhi High Court challenging an order. The respondents were the Assistant Commissioner of Income Tax, Circle 28(1), and another authority. The High Court noted that the petitioner had already filed an appeal before the Commissioner of Income Tax (Appeals) against the same impugned order. The Court observed that two parallel remedies, one before the appellate authority and the other through the writ petition, could not be pursued simultaneously. The assessment year(s) are not specified in the judgment.

What were the issues?

1. Whether the petitioner can pursue parallel remedies by filing a writ petition before the High Court while an appeal against the same order is pending before the CIT (Appeals)? Assessee's Contention: The judgment does not record any specific arguments made by the petitioner's counsel. However, the filing of the writ petition implies a challenge to the order, seeking a remedy from the High Court. Revenue's Contention: The judgment does not record any specific arguments made by the revenue's counsel. However, the revenue's presence and the arguments of the standing counsel suggest they were opposing the writ petition or advocating for the appellate remedy.

AI-generated summary — verify with the full judgment below

$~69 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1034/2025 &CM APPL. 5126/2025, CM APPL. 5127/2025

MONESH ISRANI

.....Petitioner Through: Mr. Monish Israni, Mr. Jaspal Singh Sethi and Mr. Manoj K. Khanna, Advocates

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 28 1 AND ANR

.....Respondents Through: Mr. Shlok Chandra, Sr. Standing Counsel with Ms. Naincy Jain, Jr. Standing Counsel with Ms. Madhavi Shukla, Jr. Standing Counsel

CORAM:

HON'BLE THE CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

28.01.2025

1.

Heard the learned counsel for the parties. 2. Against the order impugned in this petition, admittedly the petitioner has already preferred an appeal before the CIT (Appeals). 3. In view of the aforesaid, we are of the considered opinion that two parallel remedies cannot be permitted to go on, one before the Appellate Authority and the other in the form of the proceedings of this writ petition. 4. In view of the above, we dispose of this writ petition with the direction to the Appellate Authority to expedite the proceedings of appeal pending before it and conclude the same within a period of six weeks from today. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 23:02:16

5.

We also make it clear that all the pleas of the parties are kept open to be considered by the Appellate Authority. 6. We request the learned counsel representing the Revenue to communicate this order to the Appellate Authority forthwith.

DEVENDRA KUMAR UPADHYAYA, CJ

TUSHAR RAO GEDELA, J JANUARY 28, 2025/j This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 23:02:16

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