C.I.T.UDAIPUR vs. M/S UDAIPUR DUGDH UTPADAK

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ITA/50/2012HC RajasthanRJHC01035387201213 May 2013Bench: ARUN BHANSALI2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court first allowed the Revenue's application for dispensing with the requirement of filing the certified copy of the ITAT's order dated 16.12.2011. Subsequently, the High Court dismissed the Revenue's appeal. The reasoning for dismissal was explicitly stated to be 'For the reasons mentioned in the judgment passed in ITA No.48/2012'. While the judgment in ITA No.48/2012 is not provided, the operative direction for the present appeal is a dismissal. No costs were awarded. The specific findings on the substantive issues of the appeal are not detailed in this judgment, as it relies on a previous decision.

What were the facts?

The Revenue, Commissioner of Income Tax, Udaipur, filed an appeal before the Rajasthan High Court at Jodhpur against an order dated 16.12.2011 passed by the Income Tax Appellate Tribunal (ITAT), Jodhpur Bench. The ITAT had dismissed the Revenue's appeal against the order dated 15.03.2010 passed by the Commissioner of Income Tax (Appeals) ['CIT(A)']. The assessment year in dispute is 2007-08. The High Court noted that the issue raised in this appeal was identical to that in another appeal filed by the Revenue, D.B. Income Tax Appeal No.48/2012, which related to assessment year 2006-07 and arose from the same ITAT order. The present appeal was based on the same grounds as ITA No.48/2012.

What were the issues?

1. Whether the High Court should dispense with the requirement of filing the certified copy of the ITAT's order dated 16.12.2011 (a procedural issue). Assessee's Contention: The assessee is M/s. Udaipur Dugdh Utpadak Sahakari Sangh Limited, Udaipur. No specific contentions are recorded for the assessee in the provided judgment. Revenue's Contention: The Revenue, Commissioner of Income Tax, Udaipur, is the appellant. The Revenue's primary contention is that it is aggrieved by the ITAT's order which dismissed its appeal against the CIT(A)'s order. The grounds raised in this appeal are identical to those in D.B. Income Tax Appeal No.48/2012. No specific legal arguments or reliance on authorities are detailed for the Revenue in this judgment, other than its grievance against the ITAT's dismissal.

AI-generated summary — verify with the full judgment below

D.B. INCOME TAX APPEAL NO.50/2012 Commissioner of Income Tax, Udaipur Vs. M/s. Udaipur Dugdh Utpadak Sahakari Sangh Limited, Udaipur. 1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR : J U D G M E N T : D.B. INCOME TAX APPEAL NO.50/2012 Commissioner of Income Tax, Udaipur Vs. M/s. Udaipur Dugdh Utpadak Sahakari Sangh Limited, Udaipur. Date of Judgment ::

13th May, 2013 PRESENT HON'BLE MR. JUSTICE NARENDRA KUMAR JAIN HON'BLE MR. JUSTICE ARUN BHANSALI Mr. K.K. Bissa, for the appellant. ---- BY THE COURT: The appellant has filed an application for dispensing with the requirement of filing the certified copy of the order dated 16.12.2011 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur. For the reasons mentioned in the application, the same is allowed. The requirement of filing the certified copy of the order impugned is dispensed with. This appeal has been filed by the Revenue aggrieved by the order dated 16.12.2011 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur ('ITAT') in ITA No.352/JU./2010 for the assessment year 2007-08, whereby, the appeal filed by it against the order dated 15.03.2010 passed by the Commissioner of Income Tax (Appeals), Udaipur ['CIT

D.B. INCOME TAX APPEAL NO.50/2012 Commissioner of Income Tax, Udaipur Vs. M/s. Udaipur Dugdh Utpadak Sahakari Sangh Limited, Udaipur. 2 (A)') has been dismissed. The issue raised in the present appeal is identical to the appeal filed by the Revenue being D.B. Income Tax Appeal No.48/2012 (CIT, Udaipur vs. M/s. Udaipur Dugdh Utpadak Sahakari Sangh Ltd., Udaipur), which appeal also arose out of the same order dated 16.12.2011 passed by the ITAT relating to assessment year 2006-07. The present appeal is based on the self same grounds as raised in ITA No.48/2012. For the reasons mentioned in the judgment passed in ITA No.48/2012, this appeal is also dismissed. No costs. (ARUN BHANSALI),J. (NARENDRA KUMAR JAIN),J. A.K. Chouhan S/2

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