Shivsagar Veg Restaurant v. ACIT

317 ITR 433High Court2009#457 most cited

What is Shivsagar Veg Restaurant v. ACIT authority for?

Orders that are inordinately delayed are liable to be recalled and heard afresh, and the Appellate Tribunal President should frame guidelines for timely disposal of appeals.

202

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2020 to 2026.

Also referred to as

Shivsagar Veg Restaurant v. ACIT · 317 ITR 433 · delayed orders · recall of orders · fresh hearing · Appellate Tribunal guidelines · violation of natural justice · section 253

Sections most often in play

Section 132Section 153ASection 253Section 90(2)Section 6Section 139(1)Section 18Section 1961

Issues it is cited on

stay petitiontrcsection 90(2)section 18violation of natural justicesection 90section 253search assessmentnon-residentdouble taxationsalarysection 139(1)

Judgments citing Shivsagar Veg Restaurant v. ACIT

Jsw Steel Ltd., Mumbai vs. DCIT, CC- 3(2), Mumbai

The appeal of the assessee is allowed, and appeal of the Assessing Officer is dismissed

ITA 6103/MUM/2018[2013-14]Status: DisposedITAT Mumbai14 May 2020AY 2013-14
For Appellant: On the facts and circumstances of the case and in law, the learned Assessing
Section 115JSection 143(3)Section 14ASection 8D(2)(ii)

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…

Tata Motors Ltd, Mumbai vs. Dy CIT (Ltu)-2, Mumbai

In the result, the appeal of the assessee is hereby dismissed

ITA 1954/MUM/2019[2009-10]Status: DisposedITAT Mumbai20 Mar 2020AY 2009-10
For Appellant: Shri Yogesh KhawasFor Respondent: Shri V. Justin (DR)
Section 115JSection 143(3)Section 14ASection 263

…he hearing. It is, however, important to note that the expression “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble jurisdictional High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein Their Lordships had, inter alia, directed that “We, therefore, direct the President of the Appellate Tribunal to frame and lay down the guidelines in the similar lines as are laid down by the Apex Court in the case of Anil Rai (supra) and to issue appropriate administrative directions to all the benches of the Tribunal in that beha…