High Court Sets Aside ITAT’s Sine-Die Adjournment, Directs Appeal to Be Decided Within Two Months

The Delhi High Court directed the Income Tax Appellate Tribunal (ITAT) to decide the appeal of a trust within two months, saying that the sine die adjournment wastes the time of the assessee and the tribunal.

The assessee, Legal Initiative for Forest and Environment Trust (LIFE Trust), had an appeal before the ITAT pending for a long time. As per the trust, its appeal was heard in detail, and the order was reserved on 03.09.2025, but on 19.01.2026, the tribunal adjourned the matter sine die, i.e., without fixing any date.

The Tribunal had adjourned the case, saying that a similar case of Lakhmi Chand Charitable Society v. Principal Commissioner of Income Tax Central 3 New Delhi is pending. Therefore, the petitioner filed a writ petition before the Delhi High Court requesting it to direct the tribunal to decide its pending appeal.

Before the High Court, the petitioner Trust informed that the tribunal had allowed an appeal in another identical case named Ram Charan Das Kishori Lal Charitable Trust. Therefore, it argued why its case had not been decided yet.

The High Court said that just because an appeal has been admitted, the Tribunal should not adjourn matters sine die. The tribunal said that such action wastes the time and energy of the tribunal as well as the assessee and its counsel.

As a result, the High Court set aside the Tribunal’s order to the extent it adjourned the matter sine die. It directed the Tribunal to decide the appeal in accordance with the law within two months.