High Court allows appeals, remits to Tribunal. Tribunal to hear stay petitions or appeals, decide date. Dispose within 2 weeks.

The High Court allowed both appeals, set aside the Income Tax Appellate Tribunal's common order, and remitted the matters back to the Tribunal. The Court directed the Tribunal to choose to hear either the stay petitions or the appeals on a specified date, leaving the decision to the Tribunal's convenience. The Tribunal was instructed to dispose of either the stay petitions or the main appeals within two weeks from the specified date, emphasizing cooperation between the parties. The Court concluded by closing the matters without imposing any costs.

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Issues:
Challenging conditional order for stay pending appeals by Income Tax Appellate Tribunal.

Analysis:
The appellant filed two statutory appeals against independent orders of assessment for the years 2009-10 and 2010-11. The Commissioner of Income Tax (Appeals) dismissed both appeals through a common order. Subsequently, the appellant filed two independent appeals before the Income Tax Appellate Tribunal along with petitions for stay. The Tribunal, in a common order, directed the appellant to pay a specified amount by a certain date and also imposed additional conditions. The appellant raised substantial questions of law regarding the fairness of the procedure adopted by the Tribunal in dealing with their stay petitions.

The High Court noted that the questions raised by the appellant were primarily factual in nature, revolving around the fairness of the Tribunal's procedure. Despite the factual details provided by the appellant, the Court refrained from delving into those specifics as the appeals were still pending before the Tribunal. The Court aimed to address the appellant's grievance regarding the procedure followed by the Tribunal without making any findings on the complaints raised in the grounds of appeals.

In light of the appellant's contention of not having a fair opportunity, the High Court allowed both appeals, set aside the Tribunal's common order, and remitted the matters back to the Tribunal. The Court directed the Tribunal to choose to hear either the stay petitions or the appeals on a specified date, leaving the decision to the Tribunal's convenience. The Tribunal was instructed to dispose of either the stay petitions or the main appeals within two weeks from the specified date, emphasizing cooperation between the parties. The Court concluded by closing the matters without imposing any costs.

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