Namrita Singh v. Income-tax Appelate Tribunal, Chanidgarh Bench, Chandigarh and Another - 2019-LL-1003-49

Citation	2019-LL-1003-49
Appellant Name	Namrita Singh
Respondent Name	Income-tax Appelate Tribunal, Chanidgarh Bench, Chandigarh and Another
Court	HIGH COURT OF PUNJAB & HARYANA
Relevant Act	Income-tax
Date of Order	03/10/2019
Judgment	View Judgment
Keyword Tags	transfer of case
Bot Summary:	Brief facts 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 1 of 2 ::: Downloaded on - 10-10-2019 17:32:43 ::: CWP-14137-2019(OM) 2 CWP-14139-2019 shifted to Chandigarh. They filed an appeal before the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh, Chandigarh which directed them to approach the Tribunal at Delhi. Thereafter, the appeal was returned to them and the same was represented to ITAT, Delhi. Subsequently, they moved applications before ITAT, Delhi for trasferring their cases to ITAT, Chandigarh Bench, in view of the fact that they had shifted to Chandigarh. ITAT, Chandigarh has expressed its reluctance to hear the appeals after going into the fact that 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 no objection since only formal order is required to direct the ITAT, Chandigarh to decide the appeals. In the circumstances, both the petitions are allowed and ITAT, Chandigarh Bench is directed to decide the appeals on merits.

CWP-14137-2019(O&M) 1 CWP-14139-2019 (O&M) IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 245 Date of Decision :3.10. 2019 CWP-14137-2019(O&M) Namrita Singh Petitioner Versus Income Tax Appelate Tribunal, Chanidgarh Bench, Chandigarh and Another Respondents CWP-14139-2019 (O&M) Alok Virk Petitioner Versus Income Tax Appelate Tribunal, Chanidgarh Bench, Chandigarh and Another Respondents CORAM : HON'BLE MR.JUSTICE AJAY TEWARI : HON'BLE MR. JUSTICE HARNARESH SINGH GILL *** Present : Mr. Alok Mittal, Advocate for petitioner. Mr. Ajiteshwar Singh, Advocate for Mr. Yogesh Putney, Advocate for respondent No.2. *** AJAY TEWARI, J. (Oral) This common order shall dispose of abovesaid two writ petitions as facts and law involved therein are common. These petitions have been filed by two assessees. Brief facts of cases are that assessments of income of assesses were done by Assessing Officer at Delhi and thereafter, both assessees 1 of 2 ::: Downloaded on - 10-10-2019 17:32:43 ::: CWP-14137-2019(O&M) 2 CWP-14139-2019 (O&M) shifted to Chandigarh. They filed appeal before Income Tax Appellate Tribunal (for short 'the ITAT'), Chandigarh Bench, Chandigarh, Chandigarh which directed them to approach Tribunal at Delhi. Thereafter, appeal was returned to them and same was represented to ITAT, Delhi. Subsequently, they moved applications before ITAT, Delhi for trasferring their cases to ITAT, Chandigarh Bench, in view of fact that they had shifted to Chandigarh. This prayer was accepted by ITAT, Delhi. However, ITAT, Chandigarh has expressed its reluctance to hear appeals after going into fact that it was returned by judicial order. Mr. Ajiteshwar Singh, Advocate for Mr. Yogesh Putney, Advocate for respondent No.2 has stated that on merits he has no objection since only formal order is required to direct ITAT, Chandigarh to decide appeals. In circumstances, both petitions are allowed and ITAT, Chandigarh Bench is directed to decide appeals on merits. Since main cases have been decided, pending application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 3.10.2019 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No 2 of 2 ::: Downloaded on - 10-10-2019 17:32:43 ::: Namrita Singh v. Income-tax Appelate Tribunal, Chanidgarh Bench, Chandigarh and Another

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