Case Note & Summary
The petitioner, Manubhai Harvondas Patel, filed a writ petition before the Bombay High Court seeking refund of Rs.8,23,999/- plus Rs.17,03,704/- along with interest, and also prayed for directions to the Income Tax Appellate Tribunal (respondent No.1) to hear Appeal No.2301/Mum/2004 on merits within a fixed time schedule. The court noted that the appeal had already been decided by the Tribunal on 18th February 2005. The operative part of the appellate order showed that the Tribunal remanded the matter back to the file of the Assessing Officer for fresh adjudication, without going into the merits of the appeal. The court observed that since the appeal was already disposed of, no directions for expeditious disposal were necessary. Consequently, the petition was dismissed as no further orders were required.
Headnote
A) Income Tax - Refund - Remand by Tribunal - The petitioner sought refund and directions for expeditious disposal of appeal. The Tribunal had already decided the appeal on 18th February 2005 by remanding the matter to the Assessing Officer for fresh adjudication. Held that no further directions are necessary as the appeal stands disposed of. (Paras 1-2)
Issue of Consideration
Whether the petitioner is entitled to refund of Rs.8,23,999/- plus Rs.17,03,704/- with interest and directions to the Tribunal to hear the appeal on merits within a fixed time schedule.
Final Decision
The petition is dismissed as no further directions are necessary since the appeal has already been disposed of by the Tribunal on 18th February 2005.
Law Points
- Remand by Tribunal
- Disposal of appeal
- No further directions required
Case Details
2005 LawText (BOM) (08) 276
Writ Petition No. 5315 of 2005
Petitioner in person, Mr. Parag Vyas for respondents
Mr. Manubhai Harvondas Patel
Income Tax Appellate Tribunal, Mumbai and Union of India through Chief Commissioner of Income Tax, Mumbai
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Nature of Litigation
Writ petition seeking refund of tax amounts and directions for expeditious disposal of appeal before Income Tax Appellate Tribunal.
Remedy Sought
Refund of Rs.8,23,999/- plus Rs.17,03,704/- with interest and directions to respondent No.1 to hear Appeal No.2301/Mum/2004 on merits within fixed time schedule.
Filing Reason
Petitioner claimed refund and sought expeditious hearing of his appeal before the Tribunal.
Previous Decisions
The Tribunal had already decided the appeal on 18th February 2005 by remanding the matter to the Assessing Officer for fresh adjudication.
Issues
Whether the petitioner is entitled to refund and directions for expeditious disposal of appeal when the appeal has already been decided by the Tribunal.
Submissions/Arguments
Petitioner argued for refund and expeditious hearing. Respondents submitted that the appeal was already decided.
Ratio Decidendi
When the Tribunal has already disposed of the appeal by remanding the matter, no further directions for expeditious disposal are required, and the petition becomes infructuous.
Judgment Excerpts
So far as the appeal No.2301/Mum/2004 filed by the present petitioner is concerned, the same has already been decided by the Tribunal on 18th February, 2005 as such, no directions for expeditious disposal of appeal are necessary.
The aforesaid order disposing of the appeal unequivocally makes it clear that the matter has been remanded back to the file of AO for fresh adjudication of the issues.
Procedural History
Petitioner filed Writ Petition No. 5315 of 2005 before the Bombay High Court seeking refund and directions. The court noted that the appeal before the Tribunal had already been decided on 18th February 2005. The court dismissed the petition as no further orders were required.
Acts & Sections
