The Pr. Commissioner Of Income Tax -4 v. Housing & Urban Development Corporation Ltd.

Signed By:RAM DATT Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing.

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IN THE HIGH COURT OF DELHI AT NEW DELHI

4,6 & + ITA 336/2019 THE PR. COMMISSIONER OF INCOME TAX -4 Appellant Through: Mr Zoheb Hossain, Senior Standing Counsel with Mr Deepak Anand, Junior Standing Counsel for Revenue.

versus HOUSING & URBAN DEVELOPMENT CORPORATION LTD.

Respondent Through:

Mr Gagan Kumar Mohita, Advocate.

+ ITA 340/2019 THE PR. COMMISSIONER OF INCOME TAX-4 Appellant Through:

Mr Zoheb Hossain, Senior Standing Counsel with Mr Deepak Anand, Junior Standing Counsel for Revenue.

versus HOUSING & URBAN DEVELOPMENT CORPORATION LTD Respondent Through:

Mr Gagan Kumar Mohita, Advocate.

+ ITA 342/2019 THE PR. COMMISSIONER OF INCOME TAX -4 Appellant Through:

Mr Zoheb Hossain, Senior Standing Counsel with Mr Deepak Anand, Junior Standing Counsel for Revenue.

versus HOUSING & URBAN DEVELOPMENT CORPORATION LTD.

Respondent Through: Mr Gagan Kumar Mohita, Advocate.

CORAM:

JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH

ORDER

% 06.08.2019 CM 15172/2019 (exemption) in ITA 340/2019 CM 15394/2019 (exemption) in ITA 342/2019 1 .Allowed, subject to all just exceptions.

ITA 336/2019 ITA 340/2019 ITA 342/2019 2.1n all these three matters, the short question urged by the Revenue is whether the Income Tax Appellate Tribunal (TTAT') could have decided c the application filed by the Assessee under Section 254 (2) of the Income Tax Act, 1961 ('Act') beyond the time stipulated therein, which is six months. The amendment to Section 254 prescribing the above time limit was made with effect from 1^' June, 2016.

3. Learned counsel for the Assessee appearing on advance notice points out that after the impugned order passed by the ITAT under Section 254 (2) of the Act, restoring the appeals for a fresh hearing before itself, the appeals have in fact been heard and orders reserved. In view of these subsequent developments, the Court does not consider it appropriate to interfere in these cases. The question of law urged, however, left open for consideration in some other appropriate case.

4. The appeals are dismissed. No costs.

S.

IDHAR, J TALWANT SINGH, J AUGUST 06, 2019/rrf