SMT.DIMPLE VISHNOI vs. C.I.T.-II,JODHPUR

ITA/114/2010HC RajasthanRJHC01040440200917 May 2018Author: GOPAL KRISHAN VYAS,RAMCHANDRA SINGH JHALA2 pages

AI SummaryAllowed

What did the High Court hold?

The High Court allowed the instant appeal, following its previous judgments in the case of M/s Kwal Pro Exports and connected matters. The Court quashed and set aside the order dated August 17, 2007, passed by the CIT, and the order dated March 30, 2009, passed by the ITAT, Jodhpur. The Court made it clear that the issue with regard to exemption under Section 10BA of the Act for the sale of DEPB shall be left open. The ratio decidendi is that if a consistent view has been taken by the High Court on a particular issue, subsequent appeals involving the same issue should be decided in line with that precedent, especially with the consent of the parties. The operative direction was to quash and set aside the impugned orders.

What were the facts?

The assessee, Smt. Dimple Vishnoi, Proprietor of Indus Craftique, Jodhpur, filed an income tax appeal under Section 260A of the Income Tax Act, 1961. The appeal challenges an order dated March 30, 2009, passed by the Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, for the assessment year 2004-05. The appeal also implicitly challenges an order dated August 17, 2007, passed by the Commissioner of Income Tax (CIT). The assessee's counsel submitted that the controversy in this appeal has already been decided by a Division Bench of the High Court in the case of M/s Kwal Pro Exports and connected appeals.

What were the issues?

1. Whether the present appeal can be allowed in terms of the Division Bench judgments of this Court in the case of M/s Kwal Pro Exports vs. The Assistant Commissioner of Income Tax, Circle-1, Jodhpur and connected matters. Assessee's Contention: The assessee argued that the controversy involved in the present appeal has already been decided by the Division Bench of this Court in the case of M/s Kwal Pro Exports and connected D.B.I.T. Appeal No.44/2010 and D.B.I.T. Appeal No.113/2011, decided on January 25, 2018, and May 5, 2018, respectively. Therefore, the instant appeal should be allowed in terms of these judgments. Revenue's Contention: The judgment does not record any specific arguments made by the revenue. However, the appeal was decided with the consent of the parties.

Which sections of the Income-tax Act were involved?

Section 260A,Section 10BA

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 114 / 2010 Smt.Dimple Vishnoi Prop. Of Indus Craftique, Jodhpur. ----Appellant Versus The Commissioner of Income Tax-II, Jodhpur ----Respondent _____________________________________________________ For Appellant(s) : Mr. Anjay Kothari. Mr. Pawan Girdhar. For Respondent(s) : Mr. K.K. Bissa. _____________________________________________________ HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS HON'BLE MR. JUSTICE RAMCHANDRA SINGH JHALA

Order 17/05/2018 The instant income tax appeal has been filed by the assessee under Section 260A of the Income Tax Act, 1961 against the order dated 30.3.2009 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur in I.T. Appeal No.705/JU/2007 for the assessment year 2004-05. The learned counsel for the appellant submits that now the controversy involved in this appeal has already been decided by the Division Bench of this Court in case of M/s Kwal Pro Exports Vs. The Assistant Commissioner of Income Tax, Circle-1, Jodhpur and connected D.B.I.T. Appeal No.44/2010 (Commissioner of Income Tax-I, Jodhpur Vs. M/s Kwal Pro Exports) decided on 25.01.2018 and in D.B.I.T. Appeal No.113/2011 (Commissioner of Income Tax-I, Jodhpur Vs. M/S Kwal Pro Exports) decided on (2 of 2) [ITA-114/2010] 05.05.2018, therefore, the instant appeal may be allowed in terms of the aforesaid judgments. After perusing the aforesaid judgment, while following the aforesaid judgment, and with the consent of the parties the instant appeal is allowed and order dated 17.8.2007 passed by the CIT and order dated 30.3.2009 passed by ITAT, Jodhpur are hereby quashed and set aside. It is made it clear that issue with regard to exemption under Section 10BA of the Act for sale of DEPB shall be left open.

(RAMCHANDRA SINGH JHALA)J. (GOPAL KRISHAN VYAS) J. Ishan(55)

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