GURINDERJIT SINGH V. PR. COMMISSIONER OF INCOME TAX AND ANR

ITA/325/2019

AI Insights

The case involves multiple appeals filed by Gurinderjit Singh and Kesar Singh against the orders of the Income Tax Appellate Tribunal, Chandigarh, which upheld the assessments for the assessment years 1994-95 to 1997-98. The primary issue raised was the delay in the Tribunal's decision on the miscellaneous applications filed against the impugned order. The High Court of Punjab and Haryana decided to dispose of the appeals without delving into the merits, emphasizing the need for the Tribunal to expedite its decisions on pending applications.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 753567 (HC-CHANDIGARH)
• Appeal Type: Others
• Pronouncement Date: 30-10-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Assessee Lawyers: SALIL KAPOOR; SHIVANSH PANDYA
• Keywords: Assessment; Income Tax; Miscellaneous Applications; Tribunal
• Section: 260A

Judgement Text

"IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH -.- Date of decision: 30.10.2019 1. ITA No. 330 of 2019 (O&M) Gurinderjit Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr. ...Respondents 2. ITA No. 315 of 2019 (O&M) Kesar Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr. ...Respondents 3. ITA No. 316 of 2019 (O&M) Kesar Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr. ...Respondents 4. ITA No. 317 of 2019 (O&M) Kesar Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr. ...Respondents 5. ITA No. 325 of 2019 (O&M) Gurinderjit Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr. ...Respondents 6. ITA No. 327 of 2019 (O&M) Gurinderjit Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr. ...Respondents TRIPTI SAINI 2019.11.08 10:03 I attest to the accuracy and integrity of this document ITA No. 330 of 2019 (O&M) & connected cases -2- 7. ITA No. 329 of 2019 (O&M) Kesar Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr. ...Respondents 8. ITA No. 345 of 2019 (O&M) Kesar Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr. ...Respondents 9. ITA No. 390 of 2019 (O&M) Gurinderjit Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr. ...Respondents CORAM: HON’BLE MR. JUSTICE AJAY TEWARI HON’BLE MRS. JUSTICE ALKA SARIN Present:- Mr. Salil Kapoor, Advocate, and Mr. Shivansh Pandya, Advocate, for the appellant(s). .... AJAY TEWARI, J. (Oral) C.M No. 15342-CII of 2019 in ITA No. 330 of 2019 For the reasons mentioned in the application, delay of 47 days in filing the appeal is condoned. Application stands disposed of. TRIPTI SAINI 2019.11.08 10:03 I attest to the accuracy and integrity of this document ITA No. 330 of 2019 (O&M) & connected cases -3- C.M No. 14977-CII of 2019 in ITA No. 315 of 2019 C.M No. 14978-CII of 2019 in ITA No. 316 of 2019 C.M No. 16018-CII of 2019 in ITA No. 345 of 2019 For the reasons mentioned in the applications, delay of 89 days in filing the appeals is condoned. Applications stand disposed of. C.M No. 15004-CII of 2019 in ITA No. 317 of 2019 For the reasons mentioned in the application, delay of 56 days in filing the appeal is condoned. Application stands disposed of. C.M No. 15136-CII of 2019 in ITA No. 325 of 2019 C.M No. 15138-CII of 2019 in ITA No. 327 of 2019 For the reasons mentioned in the application, delay of 48 days in filing the appeal is condoned. Application stands disposed of. C.M No. 15337-CII of 2019 in ITA No. 329 of 2019 For the reasons mentioned in the application, delay of 55 days in filing the appeal is condoned. Application stands disposed of. C.M No. 17848-CII of 2019 in ITA No. 390 of 2019 For the reasons mentioned in the application, delay of 58 days in filing the appeal is condoned. Application stands disposed of. Main Appeals This order shall dispose above-numbered appeals preferred by the the Assesses under section 260A of the Income Tax Act, 1961 (for short “the Act”) against order dated 29.08.2018 (Annexure A-10) passed by the Income Tax Appellate Tribunal, Division Bench A, Chandigarh (hereinafter referred to as “the TRIPTI SAINI 2019.11.08 10:03 I attest to the accuracy and integrity of this document ITA No. 330 of 2019 (O&M) & connected cases -4- Tribunal”) in Cross Objection Nos.66 to 69/Chd./2017 for Assessment Year 19994-95 to 1997-98. Above-mentioned appeals have been filed against orders of the Income-tax Appellate Tribunal, Chandigarh, upholding the assessment. Apart from the merits, learned counsel has raised the issue that against the impugned order assessee had filed miscellaneous applications and despite the fact that arguments were heard on 07.08.2019, no orders have been passed thereon as almost three months have been lapsed. In these circumstances, we deem it appropriate to dispose of above- numbered appeals at this stage, without going into the merits and with a request to the Tribunal to make an endeavor to decide miscellaneous applications expeditiously. (AJAY TEWARI) JUDGE October 30, 2019 (ALKA SARIN) tripti JUDGE Whether speaking/reasoned : Yes/No Whether Reportable : Yes/No TRIPTI SAINI 2019.11.08 10:03 I attest to the accuracy and integrity of this document "