THE PR. COMMISSIONER OF INCOME TAX, GURGAON vs. M/S BMW INDIA PVT. LTD.

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ITA/10/2019HC Punjab & HaryanaPHHC01147241201811 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 Division Bench judgment in ITA No.78 of 2019. The Revenue's counsel conceded this point. Consequently, the appeal filed by the Revenue was dismissed in the same terms as the cited judgment. The operative direction was the dismissal of the appeal. Any pending Civil Miscellaneous Application, if any, was also dismissed as a consequence of the main appeal being dismissed. No specific issue was left undecided; the entire appeal was decided based on the concession.

What were the facts?

The Principal Commissioner of Income Tax, Gurgaon (the Revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 13.04.2018 passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench '1-2', New Delhi. This order was in relation to Stay No.260/DEL/2018 (in ITA No.1514/DEL/2016) for the Assessment Year 2011-2012. The assessee is M/s BMW India Pvt., Ltd. The Revenue's counsel conceded that the issue in the present appeal was covered by a previous Division Bench judgment of the High Court in ITA No.78 of 2019, titled 'The Principal Commissioner of Income Tax, Gurgaon Vs. M/s Mitsubishi Electric Automotive India Pvt. Ltd., Manesar, Gurgaon', decided on 16.05.2019.

What were the issues?

1. Whether the issue is covered by the Division Bench judgment of this Court in ITA No.78 of 2019 titled 'The Principal Commissioner of Income Tax, Gurgaon Vs. M/s Mitsubishi Electric Automotive India Pvt. Ltd., Manesar, Gurgaon', decided on 16.05.2019. (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: The counsel for the appellant-revenue fairly accepted that the issue is covered against the Revenue by the aforementioned Division Bench judgment of this Court.

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 BMW India Pvt., Ltd., 7th Floor, Tower-B Building No.8, DLF Cyber City, Phase-II Gurgaon. ...... 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) This appeal has been filed under Section 260A of the Income Tax Act, 1961 (for short 'the Act') against the order dated 13.04.2018 passed by the Income Tax Appellate Tribunal, Delhi Bench '1-2' New Delhi in Stay No.260/DEL/2018 (in ITA No.1514/DEL/2016) 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 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. POOJA SHARMA 2019.07.16 17:05 I am the author of this document 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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