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ASHOK KUMAR GAUR, ASHUTOSH KUMAR
Sita Devi – Appellant
Versus
Deputy Commissioner Income Tax (Benami Transaction) – Respondent
| Table of Content |
|---|
| 1. challenge to order under benami act (Para 1) |
| 2. circumstances for filing writ petition (Para 2 , 3 , 4) |
| 3. court's request for instructions (Para 5 , 9) |
| 4. alternative remedies and discretion of appellate authority (Para 6 , 8) |
| 5. appointment of appellate authority and appeal process (Para 10 , 11) |
| 6. dismissal of writ petition with liberty to appeal (Para 12 , 13 , 14) |
| 7. final order on writ petition (Para 15) |
ORDER :
The instant writ petition has been filed by the petitioner challenging the order dated 26.08.2019 passed by the Adjudicating Authority under Section 71 of the PROHIBITION OF BENAMI PROPERTY TRANSACTION ACT , 1988 (hereafter 'the Act of 1988') while deciding the Reference No.R-1046/2018 passed under Section 26 (3) of the Benami Transactions (Prohibition) Amendment Act, 2016 (hereafter 'the Act of 2016').
2. Learned counsel for the petitioner submitted that the present writ petition has been filed before this Court on 27.01.2020, as the Appellate Tribunal was not functional on account of non-appointment of the Chairman of the Appellate Tribunal, as provided under Section 46 of the Act of 2016.
3. Learned counsel further submitted that during COVID- 19 pandem
The court upheld the Appellate Tribunal's decision allowing legal remedies pending Supreme Court review, emphasizing the importance of the Amendment Act's prospective application and leaving merits f....
The court held that the appellant's appeal could not be assessed on merits pending the Supreme Court's decision and prior liberty granted to file for review remained valid.
The appellant-Department retains the right to file review petitions based on outcomes of related Supreme Court proceedings, emphasizing that the merits of the appeal remain unexamined.
The court emphasized that liberty granted to file a review petition must be recognized, pending the Supreme Court's ruling on a prior case affecting the application of the Amendment Act, 2016.
Tribunal's condonation of 763-day delay in benami appeal upheld if discretion not arbitrary, despite lack of sufficient cause.
The court ruled that delays in appeals due to the pandemic must be condoned as directed by the Supreme Court, emphasizing adherence to legal standards.
Appellate tribunals have discretion to condone delays in filing appeals beyond the statutory limit upon showing sufficient cause, with no strict outer time limit specified in the relevant act.
Point of Law : Proviso of Section 142(b) of the N.I. Act which confers jurisdiction upon the Court to condone the delay.
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