THE PR. COMMISSIONER OF INCOME TAX, GURGAON vs. M/S JINDAL STEEL AND POWER LTD.

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ITA/66/2019HC Punjab & HaryanaPHHC01147550201816 July 2019Author: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court condoned the delay of 127 days in re-filing the appeal, allowing the application for condonation of delay. Regarding the main appeal, the High Court noted that the counsel for the appellant-revenue fairly accepted that the issue was covered against the Revenue by a Division Bench judgment of the High Court in a similar case. Consequently, the High Court dismissed the appeal in the same terms as the cited precedent. The ratio decidendi is that if an issue is squarely covered by a High Court judgment, the Revenue should not pursue further appeals on that issue, and such appeals will be dismissed.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Gurgaon (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT), Delhi Bench. The ITAT's order was in relation to a stay application arising out of an appeal for Assessment Year 2011-2012. The Revenue sought to challenge the ITAT's decision. The appeal was filed under Section 260A of the Income Tax Act, 1961. There was a delay of 127 days in re-filing the appeal, which was condoned by the High Court.

What were the issues?

1. Whether the High Court should condone the delay of 127 days in re-filing the appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961. The Revenue argued that the delay was due to reasons mentioned in the application for condonation. The High Court heard the application and allowed it. 2. Whether the appeal filed by the Revenue against the order of the ITAT is maintainable on merits. The Revenue's counsel conceded that the issue was covered against the Revenue by a previous judgment of the Division Bench of the High Court in ITA No. 78 of 2019 titled The Principal Commissioner of Income Tax, Gurgaon Versus M/s Mitsubishi Electric Automotive Indsia Pvt. Ltd., Manesar, Gurgaon, decided on 16.05.2019. The Revenue did not present any arguments against this precedent.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of Decision : 16.07.2019 The Pr. Commisioner of Income Tax, Gurgaon ... Appellant Versus M/s Jindal Steel and Power Limited

.........Respondent CORAM:HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present: Mr. Tajender K.Joshi, Senior Standing Counsel for the appellant. AJAY TEWARI, J.(ORAL) CM-1127-CII-2019 This is an application for condonation of delay of 127 days in re- filing the present appeal. Heard. In view of the reasons mentioned in the application, same is allowed. Delay of 127 days in re-filing the present appeal is condoned. Main case. This appeal has been filed under Section 260A of the Income Tax Act, 1961 (for short 'the Act') against the order of the Income Tax Appellate Tribunal, Delhi Bench "I-1" New Delhi in Stay Application No.670/DEL/2017 (arising out of ITA No. 1417/DEL/2015) dated 17.11.2017 for the Assessment Year 2011-2012. At the very outset, counsel for the appellant-revenue has very fairly accepted that the issue is covered against the Revenue by the Division Pooja Saini 2019.07.18 12:08 I attest to the accuracy and integrity of this document Chandigarh -2- Bench judgment of this Court in ITA No. 78 of 2019 titled as The Principal Commissioner of Income Tax, Gurgaon Versus M/s Mitsubishi Electric Automotive Indsia Pvt. Ltd., Manesar, Gurgaon, decided on 16.05.2019. Dismissed in the same terms. Since the main case has been dismissed, the pending CM, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE ( HARNARESH SINGH GILL ) 16.07.2019 JUDGE pooja saini Whether speaking/reasoned? Yes/No Whether reportable? Yes/No Pooja Saini 2019.07.18 12:08 I attest to the accuracy and integrity of this document Chandigarh

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