Madan Singh v. Union Of India

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 1822/2020 Madan Singh S/o Shri Devi Singh Rajput, Village- Ganwadi,Tehsil- Didwana, District-Nagaur (Raj.) ----Petitioner Versus 1. Deputy Commissioner, Income Tax (Benami Transaction),And Initiating Officer Under The Prevention Of BenamiTransaction Act 2016, Room No. 2500, Statue Circle,Ncrb, Income Tax Office, JaipurAnd Initiating Officer Under The Prevention Of BenamiTransaction Act 2016, Room No. 2500, Statue Circle,Ncrb, Income Tax Office, Jaipur 2. Union Of India, Through Its Secretary, Income TaxDepartment, Government Of India, New DelhiDepartment, Government Of India, New Delhi 3. Adjudicating Authority, Under The Prohibition Of BenamiProperty Transaction Act-1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001Property Transaction Act-1988, Room No.26, 4Th Floor,Jeevan Deep Building, Parliament Street, New Delhi-110001 4. Shri Manjeet Singh S/o Shri Hukam Singh, R/o Village-Sanvarad, Tehsil-Ladnu, District-Nagaur (Raj.)Sanvarad, Tehsil-Ladnu, District-Nagaur (Raj.) ----Respondents For Petitioner(s) : Mr. Gajendra Singh, Mr. Rajendra Prashad Sharma for Mr. Ajay Kumar Jain, Adv.Prashad Sharma for Mr. Ajay Kumar Jain, Adv. For Respondent(s): Mr. Siddharth Bapna, Adv.withMr. Mehyul Mittal, Mr. Sarvesh JainMr. Mehyul Mittal, Mr. Sarvesh Jain HON'BLE MR. JUSTICE PANKAJ BHANDARI HON'BLE MR. JUSTICE PRAVEER BHATNAGAR Order 21/08/2024 1.The instant writ petition has been filed by the petitionerchallenging the order dated 26.08.2019 passed by theAdjudicating Authority under Section 71 of the Prohibition ofBenami Property Transaction Act, 1988 while deciding the Reference No.1048/2018 passed under Section 26(3) of theBenami Transactions (Prohibition) Amendment Act, 2016. 2.It is contended by counsel for the petitioner that theAppellate Tribunal was not functional and therefore, the writpetition was filed before the Court on 16.01.2020. Now, Chairmanof the Appellate Tribunal has been appointed and the present writpetition may be disposed of and petitioner may be permitted tofile the appeal before the Appellate Tribunal. 3.We have considered the contentions. 4.We deem it proper to dispose of the writ petition with liberty to the petitioner to file the appeal before the AppellateTribunal. This Court further finds that as far as the issue oflimitation of filing an appeal within prescribed time is concerned,the aggrieved persons can always file an appeal along with theapplication for condoning the delay in filing appeal, after satisfyingthe Appellate Authority that persons aggrieved were prevented bysufficient cause from filing the appeal in time. 5.Petitioner is permitted to file appropriate applicationseeking condonation of delay in filing the appeal. It goes withoutsaying that the petitioner would be at liberty to take all possiblelegal grounds for not preferring the appeal within the stipulatedtime. 6.Accordingly, writ petition stands disposed with aforesaid liberty. 7.All pending applications stand disposed. (PRAVEER BHATNAGAR),J (PANKAJ BHANDARI),J