Dismissal of Writ Petitions for Tax Appeals Due to Procedural Failures

The court dismissed both writ petitions challenging final orders of the Income Tax Appellate Tribunal for Assessment Years 1987-88 and 1984-85 due to the petitioner's failure to exhaust the appeal remedy and the significant delay of six years in filing the petitions. The court emphasized that the petitioner should have pursued the statutory appeal process before resorting to writ petitions, leading to the dismissal of the petitions without costs.

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Issues:
Challenge to final orders of the Income Tax Appellate Tribunal without exhausting appeal remedy and delay in filing writ petitions.

Analysis:
The judgment pertains to Writ Petitions filed to challenge final orders of the Income Tax Appellate Tribunal for the Assessment Years 1987-88 and 1984-85. The petitioner failed to appear during the proceedings, leading to the matter being taken up in their absence. The orders in question were passed by the Tribunal under Section 254(1) of the Income Tax Act, 1961. The judgment highlights that under Section 260A(1) of the Act, an appeal lies to the High Court from orders passed by the Appellate Tribunal if the case involves a substantial question of law.

The key issue addressed in the judgment is the failure of the writ petitioner to exhaust the appeal remedy provided under the statute before resorting to filing writ petitions. The court notes that the petitioner chose to file the writ petitions challenging the Tribunal's final order after a significant delay of six years without providing a valid reason for the delay. The judgment emphasizes that the alternative remedy of appeal under the statute should have been pursued before approaching the court through writ petitions.

Consequently, the court dismisses both writ petitions on the grounds of the petitioner's failure to follow the prescribed appeal procedure and the unexplained delay in filing the petitions. The judgment emphasizes that the lack of pursuing the alternative remedy and the delay constitute valid reasons for the dismissal of the writ petitions. No costs are awarded in this case.

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