PR. COMMISSIONER OF INCOME TAX, GURGAON vs. M/S TOWERS WATSON INDIA PVT. LTD.

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ITA/2/2019HC Punjab & HaryanaPHHC01148711201811 July 2019Author: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the issue in the present appeal is covered by its own previous Division Bench judgment in ITA No.78 of 2019. The revenue's counsel conceded this point. Therefore, the appeal filed by the revenue was dismissed in the same terms as the cited judgment. The operative direction was to dismiss the appeal. No specific issue was left undecided, as the appeal was disposed of based on concession and precedent.

What were the facts?

The Principal Commissioner of Income Tax, Gurgaon (the appellant-revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order of the Income Tax Appellate Tribunal, Mumbai Bench “K”. The order under challenge was in SA No.444/MUM/2017, arising out of ITA No.1140/MUM/2015, for the Assessment Year 2010-2011. The appeal was filed with a delay of 137 days, for which an application to condone the delay was allowed. The revenue's counsel conceded that the issue in the present appeal was covered by a previous Division Bench judgment of the same High Court.

What were the issues?

1. Whether the issue in the present appeal is covered by the Division Bench judgment of this Court in ITA No.78 of 2019 titled as 'The Principal Commissioner of Income Tax, Gurgaon Vs. M/s Mitsubishi Electric Automotive India Pvt. Ltd., Manesar, Gurgaon', decided on 16.05.2019. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee. However, the appeal is dismissed based on the revenue's concession. Revenue's Contentions: The revenue's counsel fairly accepted that the issue in the present appeal is covered against the Revenue by a Division Bench judgment of this Court in ITA No.78 of 2019 titled as 'The Principal Commissioner of Income Tax, Gurgaon Vs. M/s Mitsubishi Electric Automotive India Pvt. Ltd., Manesar, Gurgaon', decided on 16.05.2019.

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 : 11.07.2019 The Pr. Commissioner of Income Tax, Gurgaon ...... Appellant versus M/s Towers Watson India Pvt. Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Tajender K.Joshi, Advocate for the appellant.

*** AJAY TEWARI, J. (Oral) CM-611-CII-2019

For the reasons recorded, the application is allowed. Delay of 137 days in re-filing the 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, Mumbai Bench “K”, in SA No.444/MUM/2017 (arising out of ITA No.1140/MUM/2015) dated 06.10.2017 for the Assessment Year 2010-2011. At the very outset, counsel for the appellant-revenue has very fairly accepted that the issue is covered against the Revenue by a POOJA SHARMA 2019.07.16 17:05 I am the author of this document Division Bench judgment of this Court in ITA No.78 of 2019 titled as 'The Principal Commissioner of Income Tax, Gurgaon Vs. M/s Mitsubishi Electric Automotive India Pvt. Ltd., Manesar, Gurgaon', decided on 16.05.2019. Dismissed in the same terms. Since the main case has been dismissed, the pending C.M. Application, if any, also stands dismissed. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE July 11, 2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.07.16 17:05 I am the author of this document

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