HINDUJA GLOBAL SOLUTIONS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) RULE made returnable forthwith. Respondent waives service. By consent taken up for final disposal at the request of the counsel. This petition challenges the order dated 4 March, 2015 of the Income Tax Appellate Tribunal ('Tribunal') passed in respect of Assessment Year 2009 -2010.

(2.) THE orders of the Tribunal are amenable to challenge under Section 260A of the Income Tax Act, 1961 (the Act) before this Court. Therefore, normally we would not entertain a writ filed from an order of the Tribunal under the Act in view of an alternative remedy by way of an appeal being available under the Act. However, we are constrained to exercise our extra -ordinary jurisdiction in view of the manner in which the impugned order has been passed by the Tribunal.

(3.) THE petitioner has informed us that the appeal for the subsequent Assessment Year, i.e., A.Y. 2007 -2008 is scheduled to come up before the Tribunal in the month of August, 2015 and for A.Y. 2010 -2011 the date has yet to be fixed by the Tribunal. The petitioner seriously apprehends, and in our view not unjustifiably that the Tribunal, while dealing with the petitioner's appeal for the subsequent years may also restore the issue to the Assessing Officer for de novo examination disregarding the earlier order. All this would happen without the Tribunal at any point of time considering for what reason is its own order for the A.Y. 2005 -2006 in respect of the petitioner on identical facts, does not correctly decide the dispute.