A Division Bench of Justices Dinesh Mehta and Rajneesh Kumar Gupta was dealing with a batch of appeals filed by the Principal Commissioner of Income Tax, Central-1, Delhi, against Patanjali Ayurved. The case arose from 7 appeals before the ITAT relating to assessment years 2013-14 to 2015-16 and 2017-18.
After examining the ITAT order, the High Court said that it reflected that the Tribunal had been passing orders in “over-anxiety” of disposing of the matters.
“In the order under consideration, where the learned Members of the Tribunal have neither dealt with any contention of the assessee nor have, they discussed the issues involved in the appeals and disposed of seven appeals, vide an order which does not even contain seven paragraphs. We are not much concerned with the size of the order but what shocks us is, the non-application of mind and undue haste which learned Members of the Tribunal have exhibited,” the Court said.