Himachal Pradesh HC disposes Revision Petition by directing re adjudication with respect to Order of ITAT [Read Order]

In a recent case, the Himachal Pradesh High Court disposed of a revision petition by directing re adjudication with respect to the order of Income Tax Appellate Tribunal ( ITAT ). The revision  petition filed by the Youth Hostels Association of India.

During the adjudication it was observed that no fault can be found with the orders passed by the Authorities below including the Tax Tribunal as impugned in this revision petition.

However, in order to do complete justice between the parties so as to arrive at a firm conclusion that the sale is only incidental or ancillary to the main activity of the petitioner, teh court remand the matter back to the Tax Tribunal so as to enable the petitioner to place on record additional documents.

Further the  parties are directed to appear before the Tribunal on 24.05.2024 on which date the petitioner shall file additional documents, if any. Accordingly no further opportunity shall be given to the petitioner for doing the needful. The Tribunal would thereafter afford an opportunity to the respondents to place on record additional material, if any, and then proceed to decide the case as expeditiously as possible and in any event by 02.08.2024

After analyzing the facts and arguments of both parties, a division bench of Justice Tarlok Singh Chauhan and Justice Sushil Kukreja disposed of the revision petition.

Ajay Vaidya and Mr. Surinder Saklani, Advocates, appeared for the petitioner and Mr. Yashwardhan Chauhan, Senior Additional Advocate Generals with Mr. Ramakant Sharma, Ms. Sharmila Patial, Additional Advocate Generals, Mr. J.S.Guleria and Mr. Raj Negi, Deputy Advocate Generals, Advocates for the respondent.

To Read the full text of the Order CLICK HERE

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