THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), AHMEDABAD vs. ALKABEN PRAVINCHANDRA KOTAK
What did the High Court hold?
The High Court dismissed the Special Civil Application filed by the Principal Commissioner of Income Tax. The Court's decision was based on its previous order dated 24.06.2021 in Special Civil Application No. 7520 of 2021, which had also challenged the same ITAT order dated 09.09.2020. The Court found no reason to deviate from its prior decision and therefore dismissed the present petition to avoid duplication. The specific grounds or reasoning behind the ITAT's order dated 09.09.2020, or the merits of the original appeal, were not discussed or decided in this High Court judgment. The operative direction was the dismissal of the petition.
What were the facts?
The petitioner, the Principal Commissioner of Income Tax (Central), Ahmedabad, filed a Special Civil Application seeking to quash an order dated 09.09.2020 passed by the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench. This order was passed in Miscellaneous Application No. 404/AHD/2019, arising from Income Tax (Special) Appeal No. 192/AHD/2019. The Gujarat High Court noted that it had previously dealt with the same common order dated 09.09.2020 in another petition, Special Civil Application No. 7520 of 2021. In that prior instance, the Court had dismissed the petition by a detailed order dated 24.06.2021. To avoid repetition, the present petition was also dismissed in terms of that earlier order.
What were the issues?
1. Whether the High Court should quash and set aside the order dated 09.09.2020 passed by the ITAT, Ahmedabad Bench in M.A. No.404/AHD/2019 in IT(SS)A No.192/AHD/2019. The petitioner's contention was that the ITAT's order was erroneous and should be set aside. The judgment does not record any specific arguments made by the respondent (Alkaben Pravinchandra Kotak). However, the Court's decision to dismiss the petition was based on its prior ruling in a similar case involving the same ITAT order. The Court referred to its detailed order dated 24.06.2021 passed in Special Civil Application No. 7520 of 2021, which dealt with the same impugned ITAT order.
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Cause title — parties, addresses and appearances
ORAL ORDER (PER : HONOURABLE MS. JUSTICE BELA M. TRIVEDI)
The petition is filed by the petitioner – The Principal Commissioner of Income Tax (Central), Ahmedabad, seeking direction for quashing and setting aside the order dated 09.09.2020, passed by the Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad in M.A. No.404/AHD/2019 in IT(SS)A No.192/AHD/2019, Annexure ‘A’ to the petition.
It may be noted that this bench had an occasion to deal with the common order dated 09.09.2020 (which is impugned in the present petition), passed by the Income Tax Appellate Tribunal, in Special Civil Application No. 7520 of 2021 and the Court has dismissed the said petition by passing the detailed order on 24.06.2021. C/SCA/9949/2021 ORDER DATED: 13/07/2021
In order to avoid duplication of the order, the present petition is dismissed in terms of the said order dated 24.06.2021 passed in Special Civil Application No. 7520 of 2021. This petition stands dismissed accordingly. (BELA M. TRIVEDI, J) (A. C. JOSHI,J) CAROLINE
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