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Income Tax

ITAT should expedite hearing in old appeals: Delhi HC

Case Law Details

TaxGuru Citation
2019 taxguru.in 1128
Case Name
Nokia Solutions And Networks Italia SPA Vs DCIT (Delhi High Court)
Date of Judgement/Order
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Nokia Solutions And Networks Italia SPA Vs DCIT (Delhi High Court)

The petitioner’s grievance in this case is that the income tax appeals, pertaining to assessment years of about 20 years ago, filed by the petitioner, have been pending for 10 to 16 years (2003-2009). In the light of these averments, this court is of the opinion that the President or the Senior Vice President concerned of the Tribunal should take appropriate steps and expedite the hearing in these appeals, so as to ensure that final orders in all these appeals are announced at the earliest, preferably within four months from today.

Although these directions dispose of the petitioner’s grievance, however, this court is of the opinion that given the nature of the averments in this petition, the President of the Tribunal, through the Registrar, should inform this court as to the nature of the pendency with respect to the old cases – particularly, the number of appeals pending which are over 5 years, in each Bench. A tabular statement indicating the age of these appeals as well as an action plan of the ITAT with respect to the likely time for their disposal, having regard to the priorities that ITAT may set in this regard, shall also be filed in this court within 8 weeks.

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