Delhi High Court overturns seven ITAT rulings in Patanjali appeals, cites procedural flaws
The Delhi High Court set aside seven Income Tax Appellate Tribunal orders involving Patanjali Ayurved, calling the Tribunal’s handling procedurally deficient.
In a recent judgment, the Delhi High Court nullified seven orders issued by the Income Tax Appellate Tribunal concerning Patanjali Ayurved Limited. The bench, comprising Justices Dinesh Mehta and Rajneesh Kumar Gupta, highlighted serious procedural shortcomings, including a lack of reasoning and an appearance of undue haste. The appeals, lodged by the Principal Commissioner of Income Tax, Central-1, Delhi, spanned assessment years 2013-14 to 2015-16 and 2017-18.
The court noted inconsistencies in hearing dates and the unified disposition of the cases, finding no logical analysis of the assessee’s contentions. Consequently, the High Court directed that the cases be reassigned to another ITAT bench for fresh adjudication and that the order be forwarded to the Secretary of the Ministry of Law and Justice for information.
Why it matters
The ruling highlights judicial oversight of tax tribunals, ensuring fair procedural standards in high-profile corporate tax disputes.
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