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 367,154 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

Sh. Sarabjeet Singh Gumtala, Amritsar vs. Income Tax Officer, Ward - 5(4), Amritsar

ITA 261/ASR/2017[2006-07]Status: DisposedITAT Amritsar30 Jun 2020AY 2006-07

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri Nipun Khanna (C.A.)For Respondent: Shri Charan Dass, (D.R.)
Section 147Section 271(1)(c)

…of concluding the 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 High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein it was inter alia, observed as under: “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 behalf. We h…

Harish Shoor, Jalandhar vs. Income Tax Officer, Ward 3(4), Jalandhar

ITA 247/ASR/2017[2008-09]Status: DisposedITAT Amritsar30 Jun 2020AY 2008-09

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri Ashwani Gupta (C.A.)For Respondent: Shri Charan Dass, (D.R.)
Section 143(1)Section 143(2)Section 144Section 234A

…of concluding the 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 High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein it was inter alia, observed as under: “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 behalf. We h…

Puneet Sahdev, Jammu vs. The Income Tax Officer, Jammu

ITA 579/ASR/2016[2009-10]Status: DisposedITAT Amritsar30 Jun 2020AY 2009-10

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R
Section 143(3)Section 271(1)(c)Section 68

…of concluding the 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 High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein it was inter alia, observed as under: “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 behalf. We h…

Income Tax Officer, Jammu vs. Sh. Puneet Sehdev, Prop., Jammu

ITA 547/ASR/2016[2009-10]Status: DisposedITAT Amritsar30 Jun 2020AY 2009-10

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R
Section 143(3)Section 271(1)(c)Section 68

…of concluding the 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 High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein it was inter alia, observed as under: “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 behalf. We h…

Sh. Rajan Bhardwaj, Amritsar vs. The Principal Commissioner of Income Tax-II, Amritsar

In the result, appeal of the assessee is dismissed

ITA 285/ASR/2016[2011-12]Status: DisposedITAT Amritsar30 Jun 2020AY 2011-12

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अपील सं आयकर अपील सं./Ita No.285/Asr/2016 आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :2011-2012) वष" Sh. Rajan Bhardwaj, Vs. Pr. Cit-Ii, Amritsar 182-C, Basant Avenue, Amritsar "थायी लेखा सं./Panno. : Aebpb 0629 K .. (अपीलाथ" /Appellant) (" यथ" / Respondent) िनधा"!रती क" क" ओर ओर सेसेसेसे /Assessee By : Shri Ashwani Kalia, Ca क" क" ओर ओर राज"व क" क" ओर ओर सेसेसेसे /Revenue By : Shri M.P.Singh, Cit-Dr क" क" ओर ओर

For Appellant: Shri Ashwani Kalia, CAFor Respondent: Shri M.P.Singh, CIT-DR
Section 143(1)Section 143(3)Section 263

…oncluding the hearing. It is, however, important to note that the expression 6 “ordinarily” has been used in the said rule itself. This rule was inserted as a result of directions of Hon’ble High Court in the case of Shivsagar Veg Restaurant vs ACIT (2009) 319 ITR 433 (Bom), wherein, it was, inter alia, observed as under: “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 behalf. W…

Gmg Healthcare Private Limited, Jalandhar vs. The Additional Commissioner of Income Tax, Jalandhar

ITA 191/ASR/2016[2007-08]Status: DisposedITAT Amritsar30 Jun 2020AY 2007-08

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: NoneFor Respondent: Shri Charan Dass, (D.R.)
Section 143(1)Section 143(2)Section 143(3)Section 41(1)

…of concluding the 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 High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein it was inter alia, observed as under: P a g e | 8 ITA No. 191/Asr./2016 A.Y. 2007-08 M/S GMG Healthcare Pvt.Ltd. Vs. ACIT “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 appropr…

Sh. Puneet Sehdev Prop, Jammu vs. The Income-Tax Officer, Jammu

ITA 305/ASR/2015[2008-09]Status: DisposedITAT Amritsar30 Jun 2020AY 2008-09

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R
Section 143(3)Section 271(1)(c)Section 68

…of concluding the 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 High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein it was inter alia, observed as under: “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 behalf. We h…

Sh. Tarlok Kumar, Pro. Hotel Shagu, Bathinda vs. The Assistant Commissioner of Income Tax, Bathinda

In the result, appeal of the assessee is allowed for statistical purposes

ITA 501/ASR/2014[2009-10]Status: DisposedITAT Amritsar30 Jun 2020AY 2009-10
For Respondent: Shri Charan Dass, DR
Section 133A(1)Section 69B

…concluding the 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 High Court in the case of Shivsagar Veg Restaurant vs ACIT (2009) 319 ITR 433 (Bom), wherein, it was, inter alia, observed as under: 6 “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 behalf.…

Sh. Puneet Sehdev Prop;, Jammu vs. The Income-Tax Officer, Jammu

ITA 5/ASR/2013[2009-10]Status: DisposedITAT Amritsar30 Jun 2020AY 2009-10

Bench: Shri L. P. Sahu & Shri Ravish Sood

For Appellant: Shri P.N Arora, A.R)For Respondent: Shri M.P Singh, CIT D.R
Section 143(3)Section 271(1)(c)Section 68

…of concluding the 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 High Court in the case of Shivsagar Veg Restaurant Vs ACIT [(2009) 317 ITR 433 (Bom)] wherein it was inter alia, observed as under: “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 behalf. We h…

Pomegranate Media (Pty) Ltd, South Africa vs. DCIT(It)-3(3)(2), Mumbai

ITA 698/MUM/2019[2015-16]Status: DisposedITAT Mumbai30 Jun 2020AY 2015-16

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Shri Abhishek TilakFor Respondent: Shri Sanjay Singh
Section 133(6)Section 143(3)Section 144C(13)Section 9

…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…

Koch Chemicals Technology Group India P. Ltd, Mumbai vs. Addl CIT RG 10(2), Mumbai

ITA 4580/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Jun 2020AY 2011-12

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Shri Nirmit M. MehtaFor Respondent: Shri Ujjwal Kumar
Section 92C

…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…

Asst CIT Cen Cir 3, Thane vs. The Thane Bharat Sahakari Bank Ltd, Thane

ITA 6639/MUM/2014[2010-11]Status: DisposedITAT Mumbai30 Jun 2020AY 2010-11

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Shekhar DesaiFor Respondent: Shri Inder Solanki
Section 143(3)Section 147Section 148Section 80A(5)Section 80P(2)Section 80P(2)(a)

…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…

Bnp Paribas India Solutions P.Ltd, Mumbai vs. DCIT Cir 12(1)(2), Mumbai

ITA 1906/MUM/2015[2010-11]Status: DisposedITAT Mumbai30 Jun 2020AY 2010-11

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Shri Farookh V. IraniFor Respondent: Shri Sanjay Singh
Section 143(3)Section 144C(13)Section 92C

…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…

Krishiv Rama Foundation, Jammu vs. Commissioner of Income Tax (Exemptions), Chandigarh

In the result, appeal of the assessee is allowed for statistical purposes

ITA 648/ASR/2019[2019-20]Status: DisposedITAT Amritsar29 Jun 2020AY 2019-20

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अपील सं आयकर अपील सं./Ita No.648/Asr/2019 आयकर अपील सं आयकर अपील सं (िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" / Assessment Year :Na) वष" Krishiv Rama Foundation, Vs. Cit(E), Chandigarh House No.83, Ward No.1, R.S.Pura, Jammu-181102 "थायी लेखा सं./Panno. : Aadtk 8135 H .. (अपीलाथ" /Appellant) (" यथ" / Respondent) िनधा"!रती क" क" ओर ओर सेसेसेसे /Assessee By : Shri P.N.Arora, Advocate क" क" ओर ओर राज"व क" क" ओर ओर सेसेसेसे /Revenue By : Shri M.P.Singh, Cit-Dr क" क" ओर ओर सुनवाई क" तार'ख / Date Of Hearing : 06/02/2020 घोषणा क" तार'ख/Date Of Pronouncement : 30/06/2020 आदेश आदेश / O R D E R आदेश आदेश Per L.P.Sahu, Am: The Assessee Has Filed This Appeal Against The Order Of Cit(E), Chandigarh, Dated 25.09.2019. 2. The Sole Issue Involved In The Present Appeal Of The Assessee Is With Regard To Rejection Of Application Of Assessee For Grant Of Registration U/S.12A Of The Act By The Cit(E). 3. Brief Facts Of The Case Are That The Assessee Filed Application Electronically In Form No.10A The Act On 10.03.2019 Seeking Registration U/S.12A Of The Act, 1961. However, The Cit(E) Rejected The Application Of The Assessee Holding That The Assessee Trust Does Not Exist For The Purpose Of Charity, Rather It Is Working Commercially, Which Is Defeating Its Own Aims & Objectives.

For Appellant: Shri P.N.Arora, AdvocateFor Respondent: Shri M.P.Singh, CIT-DR
Section 12A

…concluding the 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 High Court in the case of Shivsagar Veg Restaurant vs ACIT (2009) 319 ITR 433 (Bom), wherein, it was, inter alia, observed as under: 4 “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 behalf.…

Shri Anil Abhubhai Odedara, Jamnagar vs. The ITO, Ward-3(1), Jamnagar

In the result the appeal filed by the assessee is allowed

ITA 141/RJT/2018[2013-14]Status: DisposedITAT Rajkot29 Jun 2020AY 2013-14

Bench: Shri Waseem Ahmed & Ms. Madhumita Royanil Abhubhai Odedara Vs. Income Tax Officer 205-Sagar Apartment, Ward-3(1), B/H. Haria School, Jamnagar Jamnagar [Pan No. Aaq Po7 361 P] (Appellant) .. (Respondent)

For Appellant: Shri Chetan Agarwal, CAFor Respondent: Shri Suhas Mistry, Sr. D.R
Section 271(1)(c)

…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…

Shri Suraj, Kanpur vs. Deputy Commissioner of Income Tax, CC-I, Kanpur

In the result, appeal of the assessee is allowed

ITA 331/LKW/2019[2013-14]Status: DisposedITAT Lucknow26 Jun 2020AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2013-14

Section 271(1)(c)Section 274

…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…

Sri Suresh Khatri, Kanpur vs. Income Tax Officer- 3(4), Kanpur

In the result, appeal of the assessee stands allowed

ITA 781/LKW/2017[2013-14]Status: DisposedITAT Lucknow26 Jun 2020AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2013-14

Section 172Section 172(1)Section 194CSection 200Section 40

…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…

ACIT 2(3), Mumbai vs. Tata Ralty & Infrastructure Ltd, Mumbai

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

ITA 3929/MUM/2013[2008-09]Status: DisposedITAT Mumbai26 Jun 2020AY 2008-09

Bench: Shri C. N. Prasad, Jm& Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 3929/Mum/2013 (निर्धारणवर्ा / Assessment Year: 2008-09)

For Appellant: Shri R. Manjunatha SwamyFor Respondent: Ms. Aarti Vissanji, AR
Section 143(3)Section 271(1)(c)

…“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 11 I.T.A. No. 3929/Mum/2013 M/s Tata Realty & Infrastructure Ltd 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…

Income Tax Officer 6(3)(3), Mumbai vs. M/S.Kalash Metals Private Limited, Mumbai

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

ITA 504/MUM/2018[2009-10]Status: DisposedITAT Mumbai26 Jun 2020AY 2009-10

Bench: Shri Vikas Awasthy, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 504/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2009-10)

For Appellant: Shri K. Bhoopati, DR byFor Respondent: Shri S.C. Tiwari & Ms
Section 142(1)Section 143(1)Section 147Section 148Section 68Section 69C

…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…

The Inxome Tax Officer, Ward-1(3)(2), Ahmedabad vs. Shri Hajiabdulgani T. Memon, Ahmedabad

In the result, Revenue’s appeal is dismissed

ITA 2580/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad25 Jun 2020AY 2014-15

Bench: Shri Waseem Ahmed& Ms. Madhumita Roy

For Appellant: Shri Dileep Kumar, Sr. DRFor Respondent: 03.03.2020
Section 143(3)Section 68

…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…