Case Law Details
Victorious H Grand Vs PCIT (Delhi High Court)
The case of Victorious H Grand Vs PCIT before the Delhi High Court centered on the Income Tax Department’s delay in disposing of a revision application under Section 264 of the Income Tax Act, 1961. The petitioner’s main grievance was the department’s failure to meet the one-year disposal timeframe stipulated for such applications.
Upon examination of the presented facts, the court found that the petitioner’s revision application was in relation to an order passed under Section 144 of the Act. Recognizing the petitioner’s legitimate complaint about the delayed disposal, the court ruled in favor of the petitioner, underscoring the department’s obligation to adhere to the legally mandated timelines.
In a decisive move to protect the petitioner’s rights and ensure legal compliance, the court ordered the department to dispose of the revision application within eight weeks from the date of the order. Moreover, it issued instructions that no coercive measures should be taken against the petitioner until the revision application was dealt with and for four weeks thereafter.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Issue notice.
1.1 Mr Abhishek Maratha, senior standing counsel, accepts notice on behalf of the respondents/revenue.
2. Given the directions that we propose to pass, Mr Maratha says he does not wish to file a counter-affidavit in the matter and that he will argue the matter based on the record presently available with the court. Therefore, with the consent of the counsels for the parties, the writ petition is taken up for hearing and final disposal, at this stage itself.
3. The principal grievance of the petitioner is that respondent no.1 has failed to dispose of the revision application filed under Section 264 of the Income Tax Act, 1961 [in short, “the Act”]. It is averred that this application was filed by the petitioner in and about 20.02.2020.
4. It appears that the revision application was filed concerning the order dated 21.12.2019 passed under Section 144 of the Act. The said order has been issued under the hand of respondent no.1.
5. Mr Pulkit Verma, who appears on behalf of the petitioner, correctly points out that the timeframe provided for disposal of the revision application is one (1) year.
6. Accordingly, the writ petition is disposed of with a direction to respondent no.1 to dispose of petitioner’s revision application, if not already disposed of, at the earliest, though not later than eight (8) weeks from the date of receipt of a copy of the order passed today.
7. We make it clear that till such time respondent no.1 disposes of the revision application and for four (4) weeks thereafter, the second respondent will not take coercive measures against the petitioner.
8. Parties will act based on the digitally signed copy of the order.
