2016 (9) TMI 1469 - HC - Income Tax

Maintainability of appeal - Held that - Appeal filed by the assessee Balvinder Singh is pending before the Commissioner of IncomeTax (Appeals). He is not sure whether any such appeal has been presented by other assessee viz., M/s. Sutlej Transport Company. However, he adds that as per his memory, perhaps Appeal already preferred in that case has been allowed and disposed of in favour of the assessee. He seeks time to verify these facts. The petitioner assessee Balvinder Singh can seek expeditious disposal of appeal before the CIT(A) and proceed further in the matter in accordance with law.

Summary

Issues:
1. Interpretation of orders of the Hon'ble Apex Court dated 10.09.2014.
2. Pending appeal filed by the assessee Balvinder Singh before the Commissioner of Income Tax (Appeals).
3. Status of appeal filed by M/s. Sutlej Transport Company.
4. Applicability of directions of the Hon'ble Apex Court dated 10.09.2014 to the present case.
5. Disposal of appeal before the CIT(A) and further legal proceedings.

The judgment by the High Court involved a detailed analysis of various issues. Firstly, the court examined the interpretation of the orders of the Hon'ble Apex Court dated 10.09.2014, emphasizing the need to adopt the course directed by the Apex Court in the present case. The court noted that the directions contained in the orders of the Apex Court were pivotal in resolving the matter at hand.

Secondly, the court delved into the pending appeal filed by the assessee Balvinder Singh before the Commissioner of Income Tax (Appeals). The counsel for the petitioners highlighted the importance of expeditious disposal of the appeal and proceeding further in accordance with the law. The court acknowledged the significance of addressing the pending appeal promptly.

Thirdly, the court addressed the status of the appeal filed by M/s. Sutlej Transport Company. The counsel for the petitioners indicated uncertainty regarding the appeal but suggested that if the appeal was already allowed, there might not be any grievance left for adjudication. The court emphasized the availability of the remedy of filing further appeal to the Income Tax Appellate Tribunal if necessary.

Furthermore, the court discussed the applicability of the directions of the Hon'ble Apex Court dated 10.09.2014 to the present case. It was concluded that the controversy in the matter was covered by the directions of the Apex Court, providing a clear legal framework for the resolution of the issues at hand.

Lastly, the court emphasized the importance of disposing of the appeal before the CIT(A) and proceeding further in accordance with the law. The judgment granted liberty to the parties to proceed further in accordance with the law and allowed the assessee to approach the Court again if any grievance persisted. The court disposed of both petitions, with no order as to costs, considering the facts and circumstances of the case.