2015 (10) TMI 2699 - HC - Income Tax

Miscellaneous application - Held that - Miscellaneous application filed by the applicant before the Tribunal is pending adjudication before the Tribunal since 2009. According to the learned counsel for the applicant the outcome of the miscellaneous application would have a direct bearing on the present appeal. Moreover in any case pendency of the present appeal is no reason for the Tribunal not to proceed further with the application. The court is therefore of the view that there is substance in the grievance voiced in the application and that the Tribunal is not justified in not proceeding with the application.

Summary

Issues:
- Clarification sought on the Tribunal's handling of a miscellaneous application during the pendency of a tax appeal

Analysis:
The applicant filed a tax appeal challenging an order passed by the Income Tax Appellate Tribunal. During the appeal's pendency, the applicant filed a miscellaneous application for correction of errors. The Tribunal did not proceed with the application due to the ongoing appeal, prompting the applicant to seek clarification through a separate application. The applicant argued that allowing the miscellaneous application would render the tax appeal infructuous. The court noted that the miscellaneous application had been pending since 2009 and its outcome would impact the appeal. The court found merit in the applicant's grievance, stating that the pendency of the appeal should not hinder the Tribunal from adjudicating the application. Consequently, the court allowed the application, clarifying that the Tribunal should hear and decide the miscellaneous application without delay, emphasizing the need for expeditious disposal given the application's prolonged pendency since 2009.