New Delhi, Sept. 16 -- The Delhi high court has set aside seven orders passed by the Income Tax Appellate Tribunal (ITAT) in cross-appeals involving Patanjali Ayurved Limited, criticising the manner in which the matters were disposed of and describing the proceedings as a "shocking picture" of procedural lapses and a lack of transparency. A bench comprising justices Dinesh Mehta and Rajneesh Kumar Gupta, in its September 10 judgment uploaded on September 15, took serious exception to the ITAT passing a common order in all seven matters, which comprised separate appeals filed by Patanjali Ayurved Limited and the Revenue Department, despite different dates having been fixed for pronouncement of orders in the two sets of appeals. The ITAT, the court said, neither addressed the contentions raised by the assessee nor examined the issues involved in the appeals, and proceeded to dispose of all seven matters through an order comprising fewer than seven paragraphs. The court further observed that the Members had displayed "undue haste, rather recklessness" in passing and signing the order, while the tribunal staff also failed to bring the errors to their attention at the time of signing. It held that such negligence could not be countenanced, particularly from appellate authorities occupying the highest rung of the fact-finding appellate hierarchy. "On perusal of the impugned order, we are unable to comprehend anything out of it, as it is bereft of any logic, reasoning or rationale behind it," the court said....