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Matter was remanded to High Court for decision on merits in accordance with law as subsequent proceedings abate under section 245HA(1)(iv) only in case delay in disposing is attributable to assessee

SUPREME COURT OF INDIA

 

Civil Appeal No. 14074 of 2015

 

Commissioner of Income-Tax and others ..................................................Appellant.
V
Rajendra Kumar Verma ...........................................................................Respondent

 

Anil R. Dave And Adarsh Kumar Goel, JJ.

 
Date :December 4, 2015
 
Appearances

P. S. Patwalia, Niranjana Singh, Arijit Prasad, S. A. Haseeb, Anil Katiyar, B. V. Balaram Das For the Petitioner :
K. Sampat, Priyanka Soni, Rani Chhabra For the Respondent :


Section 245HA of the Income Tax Act, 1961 — Settlement of cases — Matter was remanded to High Court for decision on merits in accordance with law as  subsequent proceedings abate under section 245HA(1)(iv) only in case delay in disposing is attributable to assessee — Commissioner of Income Tax vs. Rajendra Kumar Verma.


JUDGMENT


Anil R. Dave, J.

1. Heard the learned counsel for the parties.

2. Leave granted.

3. In view of the law laid down in Civil Appeal No. 2429 of 2015 (Union of India v. Gurmeet Kalra) Reported as Union of India v. Star Television News Ltd. [2015] 373 ITR 528 (SC), in our opinion this matter deserves to be remanded to the High Court.

4. In the facts and circumstances of the case, the impugned order is set aside and the appeal is allowed. The matter is remanded to the High Court for a fresh decision on its merits in accordance with law.

5. Parties shall appear before the High Court for further proceedings on January 11, 2016.

6. Pending applications stand disposed of.

7. There shall be no order as to costs.

 

[2016] 286 CTR 343 (SC),[2016] 380 ITR 430 (SC)

 
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