Law:

Section:

Section 254 of the Income-tax Act, 1961-Appellate tribunal-Orders of-For assess-ment years 1956-57 and 1957-58, assessee's appeal was pending in supreme court-For assessment year 1958-59, ITO made protective assessment on assessee-On appeal against protective assessment, assessee requested tribunal to adjourn this appeal till disposal of appeal by supreme court for assessment years 1956-57 and 1957-58 as outcome of this appeal depended on supreme court decision on earlier appeal-Tribunal rejected assessee's prayer for adjournment-Whether tribunal right in rejecting assessee's prayer-Held, on facts, no Facts For the assessment years 1956-57 and 1957-58, the revenue took the view that the HUF of B was not disrupted in Samvat Year 2020. The assessee did not accept this view of the revenue and eventually the matter went up to the Supreme Court before which an appeal is pending on the aforesaid matter. However, for the assessment year 1958-59, the ITO made a protective assessment on the assessee. The AAC dismissed the appeal against the said assessment. On further appeal, the assessee made an application to the Tribunal requesting that in view of the fact that the main question as to whether or not the HUF was disrupted as contended by him was pending before the Supreme Court, the appeal before the Tribunal should be adjourned. The Tribunal rejected the prayer made in this behalf on the sole ground that the matter was very old and that inasmuch as the decision was being rendered in favour of the assessee, no hardship was likely to be caused. The Tribunal allowed the appeal and set aside the protective assessment made by the ITO. On reference: Held When the validity of the alleged partition was the very question which was pending before the Supreme Court, the outcome of the appeal before the Tribunal depended upon the ultimate decision of the Supreme Court. The request of the assessee to block the matter by adjourning it till the appeal in question pending in the Supreme Court was finally disposed of was a legitimate request. If this prayer was not granted, the parties would be required or obliged to challenge the decision rendered by the Tribunal by, applying for…

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