Appeals Reopened if Review Petition Favors Respondent; Delay Condoned Due to No Objection from Assessee.

The court allowed the condonation of delay in filing/re-filing appeals by the appellant/revenue, as the respondent/assessee raised no objections. The appeals, concerning assessment years 2010-11 to 2017-18, were closed due to a Supreme Court judgment unfavorable to the appellant/revenue. The court noted a pending review petition regarding this judgment. It concluded the appeals with the provision that they could be reopened if the review petition outcome favored the respondent/assessee. The judgment was delivered by Hon'ble Justices Rajiv Shakdher and Tara Vitasta Ganju.

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Issues:
Condonation of delay in filing/re-filing appeals, Appellant's challenge to Tribunal's orders, Applicability of Supreme Court judgment, Review petition filed, Closure of appeals with liberty to reopen.

Condonation of Delay:
The appellant/revenue filed applications seeking condonation of delay in filing/re-filing the appeals. The delay ranged from 4 to 100 days, and the respondent/assessee raised no objection to the appellant's request. The court allowed the applications subject to just exceptions, disposing of them accordingly.

Appellant's Challenge to Tribunal's Orders:
The appeals pertained to assessment years 2010-11 to 2017-18. The appellant/revenue contested orders issued by the Income Tax Appellate Tribunal on various dates in different appeals. The senior standing counsel for the respondent/revenue acknowledged that the issues raised in the appeals were unfavorable to the appellant/revenue based on a Supreme Court judgment. Additionally, it was mentioned that a review petition had been filed concerning the said judgment.

Applicability of Supreme Court Judgment and Review Petition:
The judgment by the Supreme Court in Engineering Analysis Centre of Excellence (P.) Ltd. Vs. CIT 432 ITR 471 (SC) was cited, indicating that the issues raised in the appeals were covered against the appellant/revenue. However, the senior standing counsel informed the court about the pending review petition related to the mentioned judgment. Consequently, the court closed the appeals, clarifying that if the review petition outcome favored the respondent/assessee, they could seek to reopen the appeals.

Closure of Appeals with Liberty to Reopen:
In light of the circumstances and the pending review petition, the court concluded the appeals. It was emphasized that the parties should act based on the digitally signed copy of the order. The judgment was delivered by Hon'ble Mr. Justice Rajiv Shakdher and Hon'ble Ms. Justice Tara Vitasta Ganju.

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