THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), AHMEDABAD vs. DHWANI JATEEN GUPTA
What did the High Court hold?
The High Court dismissed the Special Civil Application filed by the Principal Commissioner of Income Tax. The Court stated that it had previously dealt with the common order dated 09.09.2020, which was impugned in the present petition, in Special Civil Application No. 7520 of 2021. In that earlier case, the Court had dismissed the petition by passing a detailed order on 24.06.2021. To avoid duplication, the present petition was also dismissed in terms of the said order dated 24.06.2021. Therefore, the petition stood dismissed accordingly. The judgment does not delve into the merits of the ITAT's order or provide any specific reasoning beyond referencing the prior decision. No issue was left undecided.
What were the facts?
The petitioner, the Principal Commissioner of Income Tax (Central), Ahmedabad, filed a Special Civil Application before the Gujarat High Court. The petition sought to quash and set aside an order dated 09.09.2020 passed by the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench. This ITAT order was in Miscellaneous Application No. 405/AHD/2019, arising from Income Tax (Special) Appeal No. 194/AHD/2019. The High Court noted that it had previously dealt with a common order dated 09.09.2020, which was impugned in the present petition, in a separate Special Civil Application (No. 7520 of 2021). That earlier petition was dismissed by the High Court on 24.06.2021 through a detailed 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.405/AHD/2019 in IT(SS)A No.194/AHD/2019. The petitioner, the Principal Commissioner of Income Tax, argued for the quashing of the ITAT's order. The respondent, Dhwani Jateen Gupta, is the assessee. The judgment does not record specific arguments made by either party regarding the merits of the ITAT's order. Instead, the High Court's decision is based on its prior ruling in a similar case. The revenue sought to challenge the ITAT's order, but no specific grounds or legal provisions were detailed in the judgment for this challenge.
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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.405/AHD/2019 in IT(SS)A No.194/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/9968/2021 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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