{"id":129849,"date":"2008-09-10T00:00:00","date_gmt":"2008-09-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-goyal-m-g-gases-pvt-ltd-on-10-september-2008"},"modified":"2016-11-21T15:42:49","modified_gmt":"2016-11-21T10:12:49","slug":"commissioner-of-income-tax-vs-goyal-m-g-gases-pvt-ltd-on-10-september-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-goyal-m-g-gases-pvt-ltd-on-10-september-2008","title":{"rendered":"Commissioner Of Income Tax, … vs Goyal M.G.Gases Pvt. Ltd. on 10 September, 2008"},"content":{"rendered":"
Delhi High Court<\/div>\n
Commissioner Of Income Tax, … vs Goyal M.G.Gases Pvt. Ltd. on 10 September, 2008<\/div>\n
Author: Badar Durrez Ahmed<\/div>\n
*             THE HIGH COURT OF DELHI AT NEW DELHI\n\n%                                 Judgment delivered on : 10.09.2008\n\n+                             ITA No.1038\/2008\n\nCommissioner of Income Tax Delhi-IV                     ..... Appellant\n                                   versus\n\nGoyal M.G.Gases Pvt. Ltd.                                ..... Respondent<\/pre>\n
Advocates who appeared in this case:\n<\/p>\n
For the Appellant         :       Ms Prem Lata Bansal
\nFor the Respondent        :       Mr Prakash Kumar<\/p>\n
CORAM :-\n<\/p>\n
HON’BLE MR JUSTICE BADAR DURREZ AHMED
\nHON’BLE MR JUSTICE RAJIV SHAKDHER<\/p>\n
1. Whether the Reporters of local papers may
\n   be allowed to see the judgment ?\n<\/p>\n
2. To be referred to Reporters or not ?\n<\/p>\n
3. Whether the judgment should be reported
\n   in the Digest ?\n<\/p>\n
BADAR DURREZ AHMED, J (ORAL)<\/p>\n
1.     This appeal is directed against the order passed by the Income<\/p>\n
Tax Appellate Tribunal on 23.11.2007 in the assessee’s appeal<\/p>\n
before it for the assessment year 1999-2000. The facts relevant for<\/p>\n
the present appeal are that an assessment was framed under Section<\/p>\n
143(3) of the Income Tax Act, 1961. The Commissioner, Income<\/p>\n
ITA No.1038 of 08                                                Page 1 of 6<\/span>
\n Tax invoking the provisions of Section 263 of the said Act passed an<\/p>\n
order on 25.3.2004 setting aside the said assessment order and<\/p>\n
directing the Assessing Officer to calculate taxable income<\/p>\n
according to the merchantile system of accounting.                    The<\/p>\n
Commissioner of Income Tax gave a specific direction that the<\/p>\n
Assessing Officer shall pass the consequential orders “within a<\/p>\n
period of three months approximately”.\n<\/p>\n
       The assessee being aggrieved by this order passed by the<\/p>\n
Commissioner, Income Tax preferred the said appeal before the<\/p>\n
Tribunal. When the appeal came to be heard by the Tribunal on<\/p>\n
13.11.2007, the learned counsel for the assessee pointed out that the<\/p>\n
Assessing Officer had not framed any assessment order in<\/p>\n
consequence of the impugned order and that the time limit for<\/p>\n
framing such order had already expired. The learned counsel for the<\/p>\n
appellant submitted that the appeal had, therefore, become<\/p>\n
infructuous.        The   Tribunal   had   directed   the   departmental<\/p>\n
representative to examine the case records and inform as to whether<\/p>\n
any consequential order had been passed pursuant to the order<\/p>\n
passed by the Commissioner Income Tax on 25.3.2004.                  The<\/p>\n
impugned order indicates that the departmental representative<\/p>\n
ITA No.1038 of 08                                              Page 2 of 6<\/span>
\n produced their case records on 15.11.2007 and pointed out that no<\/p>\n
such consequential order had been passed by the Assessing Officer.<\/p>\n
The learned counsel for the assessee also made a statement at the<\/p>\n
Bar that no consequential order had been passed pursuant to the<\/p>\n
order passed by the Commissioner. In these circumstances, the<\/p>\n
Tribunal was of the view that the appeal before it had become<\/p>\n
infructuous and any decision on any of the grounds of appeal would<\/p>\n
only be of academic interest. The Tribunal, therefore, dismissed the<\/p>\n
appeal as having become infructuous by virtue of the impugned<\/p>\n
order dated 23.11.2007.\n<\/p>\n
       It is the revenue’s contention in this appeal before us that no<\/p>\n
period of limitation has been prescribed in respect of orders which<\/p>\n
are to give consequential effect to orders passed by the<\/p>\n
Commissioner of Income Tax in exercise of his powers under<\/p>\n
Section 263 of the Act.      The learned counsel for the appellant<\/p>\n
referred to the provisions of Section 153(2A) and 153(3)(ii) to<\/p>\n
submit that no period of limitation has been prescribed for passing<\/p>\n
orders consequential to the order passed by the Commissioner<\/p>\n
Income Tax under Section 263. She submitted that the period of<\/p>\n
limitation that has been prescribed by virtue of Section 153(2A) only<\/p>\n
ITA No.1038 of 08                                           Page 3 of 6<\/span>
\n relates to cases where the entire assessment order has been set aside<\/p>\n
and a fresh assessment has been directed by the Commissioner in<\/p>\n
exercise of his powers under Section 263 of the said Act. She<\/p>\n
submits that to this extent the Tribunal has gone wrong in agreeing<\/p>\n
with the assessee that the appeal had become infructuous because no<\/p>\n
assessment order was framed within the time limit for framing such<\/p>\n
an order.\n<\/p>\n
       Having heard counsel for the parties, we are of the view that<\/p>\n
the order passed by the Tribunal does not call for any interference.<\/p>\n
There are several reasons for this. First of all, the Tribunal has not<\/p>\n
invoked any statutory provision to set up a statutory bar of limitation<\/p>\n
for passing a consequential order. Therefore, the submissions made<\/p>\n
by the learned counsel for the appellant pertaining to the provisions<\/p>\n
of Section 153(2A) and 153(3)(ii) are of no consequence. This is so<\/p>\n
because the Tribunal has not referred to these provisions. Secondly,<\/p>\n
the Tribunal has only gone by the direction given by the<\/p>\n
Commissioner in his order passed under Section 263 of the said Act.<\/p>\n
Under Section 263(1) the Commissioner is empowered to call for<\/p>\n
and examine the record of any proceeding under the Act and if he<\/p>\n
considers that any order passed by an Assessing Officer is erroneous<\/p>\n
ITA No.1038 of 08                                            Page 4 of 6<\/span>
\n in so far as it is prejudicial to the interest of the revenue, he may,<\/p>\n
after giving the assessee an opportunity of being heard and after<\/p>\n
making or causing to make such enquiry as he deems fit, “pass such<\/p>\n
order thereon as the circumstances of the case justify”, including an<\/p>\n
order enhancing or modifying the assessment, or cancelling the<\/p>\n
assessment and directing a fresh assessment.         In view of this<\/p>\n
provision it is clear that the Commissioner may pass any order as the<\/p>\n
circumstances of the case justify. In the present case we find that the<\/p>\n
Commissioner while passing the order under Section 263 has given a<\/p>\n
specific direction that the Assessing Officer shall pass the<\/p>\n
consequential orders within a period of three months approximately.<\/p>\n
This direction would certainly fall within the expression “such order<\/p>\n
thereon as the circumstances of the case justify” appearing in<\/p>\n
Section 263(1) of the said Act. It appears that it is in this context<\/p>\n
that the Tribunal concluded that the time for passing the order had<\/p>\n
expired. The consequential order had not been passed for over a<\/p>\n
period of approximately three years and eight months. Thirdly, we<\/p>\n
are of the view that where no period of limitation is prescribed then,<\/p>\n
in any event, a reasonable period of limitation ought to be adopted.<\/p>\n
The non-specification of a period of limitation does mean that the<\/p>\n
ITA No.1038 of 08                                            Page 5 of 6<\/span>
\n Assessing Officer can wait interminably or for an infinite period<\/p>\n
before passing the consequential order. And, in the context of the<\/p>\n
direction given by the Commissioner for passing the consequential<\/p>\n
orders within three months approximately, a period of three years<\/p>\n
and eight months is certainly much beyond the reasonable period<\/p>\n
that could be allowed to the Assessing Officer to pass the<\/p>\n
consequential order.\n<\/p>\n
       For all these reasons, we find that the Tribunal has come to the<\/p>\n
correct conclusion that the time limit for framing the consequential<\/p>\n
order had expired and in accepting the assessee’s plea that its appeal<\/p>\n
before the Tribunal had consequently become infructuous. We see<\/p>\n
no reason to interfere with the impugned order.        No substantial<\/p>\n
question of law arises for our consideration.          The appeal is<\/p>\n
dismissed.\n<\/p>\n<\/p>\n
                                     BADAR DURREZ AHMED, J<\/p>\n
                                             RAJIV SHAKDHER, J<\/p>\n
September 10, 2008
\nmb<\/p>\n
ITA No.1038 of 08                                            Page 6 of 6<\/span>\n <\/p>\n","protected":false},"excerpt":{"rendered":"
Delhi High Court Commissioner Of Income Tax, … vs Goyal M.G.Gases Pvt. Ltd. on 10 September, 2008 Author: Badar Durrez Ahmed * THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on : 10.09.2008 + ITA No.1038\/2008 Commissioner of Income Tax Delhi-IV ….. Appellant versus Goyal M.G.Gases Pvt. Ltd. ….. Respondent Advocates who […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-129849","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"\nCommissioner Of Income Tax, ... vs Goyal M.G.Gases Pvt. 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