Gurinderjit Singh v. Pr. Commissioner Of Income Tax & Anr

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) Gurinderyjit Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr. ...Respondents 7. 1TA No. 329 of 2019 (O&M) Kesar SinghVs. .....Appellant 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) Gurinderyjit Singh .....Appellant Vs. PR. Commissioner of Income Tax & Anr....Respondents CORAM:|HON’BLE MR. JUSTICK AJAY TEWARIHON’BLE MRS. JUSTICE ALKA SARIN Present: Mr. Salil Kapoor, Advocate, and|Mr. Shivansh Pandya, Advocate, for the appellant(s). AJAY TEWARI, J. (Oral) CM No. 15342-CIT 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. ITA No. 330 of 2019 (O&M) & connected cases C.M No. 14977-ClIl]I of 2019 in ITA No. 315 of 2C.M No. 14978-CIT of 2019 in ITA No. 316 of 2019C.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-CITI of 2019 in ITA No. 317 of 201 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-CIlI of 2019 in ITA No. 325 of 201C.M No. 15138-ClII of 2019 in ITA No. 327 of 201 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-ClIlI of 2019 in ITA No. 329 of 20 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-CIT 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 “theAct’) 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 Tribunal’) in Cross Objection Nos.66 to 69/Chd./2017 for Assessment Year19994-95 to 1997-98 Above-mentioned appeals have been filed against orders of theIncome-tax Appellate Tribunal, Chandigarh, upholding the assessment. Apart trom the merits, learned counsel has raised the issue thatagainst the impugned order assessee had filed miscellaneous applications anddespite the fact that arguments were heard on 07.08.2019, no orders have beenpassed 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 tothe Tribunal to make an endeavor to decide miscellaneous applicationsexpeditiously. (AJAY TEWARIT JUDGE October 30, 2019tripti (ALKA SARIN)JUDGE Whether speaking/reasoned : Yes/NoWhether Reportable: Yes/No