PRINCIPAL OFFICER LG ELECTRONICS INIDA PVT LTD Vs. ASSISTANT COMMISSIONER OF INCOME TAX
LAWS(ALL)-2015-2-61
HIGH COURT OF ALLAHABAD
Decided on February 12,2015

Principal Officer Lg Electronics Inida Pvt Ltd Appellant
VERSUS
ASSISTANT COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

- (1.) THE appeal of the petitioner for the assessment year 2007 -08 has been heard and orders have been reserved by the Tribunal. The appeals for the assessment years 2008 -09 and 2009 -10 have been listed on 24th February 2015. Interim order passed in the appeal for the assessment year 2008 -09 had expired and the petitioner approached the writ Court by filing Writ Tax No. 2 of 2015, which was disposed by an order dated 9th January 2015 with the following directions: ".....The interim order granted by the Appellate Tribunal, as extended bythis Court by its order dated 7.7.2014, is further extended till 30.4.2015. The Income Tax Appellate Tribunal, New Delhi is directed to decide the appeal within the aforesaid period. The assessee and the Income Tax Department will both co -operate in the disposal of the appeal."
(2.) THE petitioner has now filed the present writ petition praying for similar relief for the appeal pending before the Tribunal for the assessment year 2009 -10 contending that the interim order dated 22nd August 2014 has been passed granting interim order subject to certain conditions, which the petitioner has complied, but after expiry of the period, the interim order stand vacated automatically.
(3.) BY considering the totality of the facts and circumstances of the case and considering that 24th February 2015 is the date fixed and the interim order is going to expire on 23rd February 2015, we dispose of the writ petition with the following directions : 1. The Interim order granted by the Appellate Tribunal is extended till 30th April 2015. 2. The Tribunal is further directed to decide the appeal within the aforesaid period. 3. The assessee and the Income Tax Department will both co -operate in the disposal of the appeal. ;


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