Hindustan Times ·
'Undue haste, recklessness': Delhi HC junks 7 Income Tax tribunal orders in Patanjali case
The court said the tribunal failed to address key contentions and disposed of seven appeals through a common order of fewer than seven paragraphs.
The Delhi high court has set aside seven orders passed by the Income Tax Appellate Tribunal (ITAT) in cross-appeals involving Patanjali Ayurved Limited, criticising the manner in which the matters were disposed of and describing the proceedings as a “shocking picture” of procedural lapses and a lack of transparency.
HC questions common order in seven separate appeals
A bench comprising justices Dinesh Mehta and Rajneesh Kumar Gupta, in its September 10 judgment uploaded on September 15, took serious exception to the ITAT passing a common order in all seven matters, which comprised separate appeals filed by Patanjali Ayurved Limited and the Revenue Department, despite different dates having been fixed for pronouncement of orders in the two sets of appeals.
The ITAT, the court said, neither addressed the contentions raised by the assessee nor examined the issues involved in the appeals, and proceeded to dispose of all seven matters through an order comprising fewer than seven paragraphs.