The Delhi High Court has set aside seven orders passed by the Income Tax Appellate Tribunal (ITAT) in a batch of appeals concerning Patanjali Ayurved Limited, flagging serious procedural deficiencies and a lack of reasoning in the Tribunal’s handling of the matters.
A Division Bench of Justice Dinesh Mehta and Justice Rajneesh Kumar Gupta directed that the appeals be heard afresh by a different ITAT bench. The court also directed that its order be forwarded to the Secretary, Ministry of Law and Justice, for information.
The appeals were filed by the Principal Commissioner of Income Tax, Central-1, Delhi, and arose from seven matters before the ITAT concerning assessment years 2013-14 to 2015-16 and 2017-18.
The High Court found that the Tribunal had dealt with the cases with undue haste. It said the impugned (challenged) order, which disposed of all seven appeals, did not address the assessee’s contentions or analyse the issues raised in the proceedings.
The Bench said it was not concerned with the length of the order but with what it described as the “non-application of mind and undue haste” evident in the Tribunal’s approach.
The court also found inconsistencies in the dates recorded for the hearing and pronouncement of the orders. According to the High Court, four appeals were shown as having been heard and decided on August 6, 2025, while the remaining three were recorded as having been heard and decided on August 13, 2025, despite the matters being disposed of through a common order.
The Bench said it was unable to discern any “logic, reasoning or rationale” from the order and held that the procedural irregularities compounded the problem.
The High Court, therefore, quashed all seven ITAT orders and directed the President of the Tribunal to place the matters before another bench for fresh adjudication.
