Cwp/14137/2019 Of Namrita Singh v. Income Tax Appellate Tribunal, Chandigarh

CWP-14137-2019(0&M)CWP-14139-2019 (O&M) a JAS IN THE HIGH COURT OF PUNJAB AND HARYANA|AT CHANDIGARH Date of Decision :3.10. 2019 CWP-14137-2019(0&M) Namrita Singh ...... Petitioner 1#-(2( Income Tax Appelate Tribunal, Chanidgarh Bench, Chandigarh andAnother oe ReSpondents CWP-14139-2019 (O&M) Alok Virk ..... Petitioner 1#-(2( Income Tax Appelate Tribunal, Chanidgarh Bench, Chandigarh and Another oe ReSpondents CORAM : HON'BLE MR.JUSTICE AJAY TEWARI* HON'BLE MR. JUSTICK HARNARESH SINGH GILL <<< Present ;Mr. Alok Mittal, Advocate for the petitioner. Mr. Ajiteshwar Singh, Advocate forMr. Yogesh Putney, Advocatefor respondent No.2. <<< AJAY TEWARI, J. (Oral) This common order shall dispose of abovesaid two writ petitions as the tacts and law involved therein are common. These petitions have been filed by the two assessees. Brieffacts of the cases are that assessments of the income of the assesses were done by the Assessing Officer at Delhi and thereafter, both the assessees CWP-14137-2019(0&M)CWP-14139-2019 (O&M) shifted to Chandigarh. They filed an appeal before the Income TaxAppellate Tribunal (for short ‘the ITAT"), Chandigarh Bench,Chandigarh, Chandigarh which directed them to approach the Tribunal atDelhi. Thereafter, the appeal was returned to them and the same wasrepresented to ITAT, Delhi. Subsequently, they moved applicationsbefore ITAT, Delhi for trasferring their cases to ITAT, ChandigarhBench, in view of the fact that they had shifted to Chandigarh. Thisprayer was accepted by the ITAT, Delhi. However, ITAT, Chandigarhhas expressed its reluctance to hear the appeals after going into the factthat it was returned by a judicial order. Mr. Ajiteshwar Singh, Advocate for Mr. Yogesh Putney,Advocate for respondent No.2 has stated that on merits he has noobjection since only formal order is required to direct the ITAT,Chandigarh to decide the appeals. In the circumstances, both the petitions are allowed andITAT, Chandigarh Bench is directed to decide the appeals on merits. Since the main cases have been decided, pending application,if any, also stands disposed of, (AJAY TEWARIT) JUDGE 3.10.2019!)2-!80! (HARNARESH SINGH GILL)JUDGE Whether speaking/reasoned1Yes/NoWhether reportable1Yes/No