THE PRINCIPAL COMMISSIONER OF INCOME TAX 3, AHMEDABAD vs. JAYANTIBHAI GYANESH SINGH

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SCA/9648/2021HC GujaratGJHC24032880202112 July 2021Author: HONOURABLE MS. JUSTICE BELA M. TRIVEDI,HONOURABLE DR. JUSTICE ASHOKKUMAR C. JOSHI2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that it had previously dealt with the common order dated 09.09.2020, which was impugned in the present petition. In a prior Special Civil Application (No. 7520 of 2021), the Court had dismissed the petition by passing a detailed order on 24.06.2021. Therefore, to avoid duplication, the present petition was also dismissed in terms of the said order dated 24.06.2021. The reasoning for dismissal was based on the precedent set by the earlier judgment concerning the same ITAT order. No specific findings were made on the merits of the ITAT's order itself, as the dismissal was procedural, following a prior decision.

What were the facts?

The petitioner, the Principal Commissioner of Income Tax-3, Ahmedabad, filed a Special Civil Application seeking to quash and set aside an order dated 09.09.2020 passed by the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench. This order was passed in M.A. No. 386/AHD/2019 in ITA No.516/AHD/2019. The High Court noted that it had previously dealt with the same common order from the ITAT in another Special Civil Application (No. 7520 of 2021). That earlier petition was dismissed by a detailed order dated 24.06.2021. Consequently, the present petition was also dismissed in terms of the order passed in the earlier case.

What were the issues?

The High Court had to decide whether to quash and set aside the order dated 09.09.2020 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench, in M.A. No. 386/AHD/2019 in ITA No.516/AHD/2019. The petitioner (Principal Commissioner of Income Tax) argued for the quashing and setting aside of the ITAT's order. The respondent (Jayantibhai Gyanesh Singh) did not appear before the High Court, and therefore, no arguments were recorded on their behalf. The judgment does not specify the contentions of either party regarding the merits of the ITAT's order, only the petitioner's prayer to set it aside.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
C/SCA/9648/2021 ORDER DATED: 12/07/2021 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 9648 of 2021 ========================================================== THE PRINCIPAL COMMISSIONER OF INCOME TAX 3, AHMEDABAD Versus JAYANTIBHAI GYANESH SINGH ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Petitioner(s) No. 1 for the Respondent(s) No. 1 ========================================================== CORAM: HONOURABLE MS. JUSTICE BELA M. TRIVEDI and HONOURABLE DR. JUSTICE ASHOKKUMAR C. JOSHI Date : 12/07/2021

ORAL ORDER (PER : HONOURABLE MS. JUSTICE BELA M. TRIVEDI)

1.

The petition is filed by the petitioner – The Principal Commissioner of Income Tax-3, 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. 386/AHD/2019 in ITA No.516/AHD/2019, Annexure ‘A’ to the petition.

2.

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. No. 7520 of 2021. This petition stands dismissed accordingly.

3.

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 C/SCA/9648/2021 ORDER DATED: 12/07/2021 Special Civil Application No. 7520 of 2021. This petition stands dismissed accordingly. (BELA M. TRIVEDI, J) (A. C. JOSHI,J) SINDHU NAIR

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