Prakash Sahay v. Union of India through Secretary, Ministry of Law and Justice
2018-10-01
ASHUTOSH KUMAR, MUKESH R.SHAH
body2018
DigiLaw.ai
JUDGMENT : MUKESH R. SHAH, J. 1. The present writ petition in the nature of Public Interest Litigation has been preferred by the petitioner herein for an appropriate writ/direction directing the respondents to constitute the Income Tax Appellate Tribunal (ITAT), Patna Bench on regular basis. 2. A counter affidavit has been filed on behalf of the respondents in which it is stated that as such there is no need at present to have the Income Tax Appellate Tribunal, Patna Bench on regular basis. It is further stated that even otherwise, there is no need to have the Income Tax Appellate Tribunal, Patna Bench on regular basis as institution of the appeal at the Income Tax Appellate Tribunal, Patna Branch is very low. It is stated that after regular interval, the Circle Bench has been sent for hearing and disposal of pending appeals. It is further submitted that as such, the ITAT, Patna Bench, from 05.03.2018 to 16.03.2018, heard a total of 139 appeals, which are all disposed of. It is submitted that similarly from the period of 28.05.2018 to 08.06.2018, the Circle Bench has heard total of 72 appeals and disposed of 64 appeals. It is submitted that similarly in between 06.09.2018 to 10.08.2018, 165 cases have already been disposed of and 149 cases are dictated and pending for order. It is further submitted that as on today, only approximately 259 appeals are pending for which the regular ITAT, Patna Bench is not required. 3. Having heard learned counsel appearing for the respective parties and considering the counter affidavit filed on behalf of the respondents and the facts narrated above, we are of the opinion that looking to the less/low number of pending matters and the Circle Bench, ITAT, Patna Bench is able to dispose of number of matters and in fact has disposed of number of matters, no further order is required to be passed as the public interest is not suffering. 4. Hence, considering the overall facts and circumstances narrated above, the present petition stands dismissed.