PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. HERITAGE BEVERAGES PVT. LTD.

ITA - 10 / 2024HC Delhi05 January 20241 pages

For Petitioner: SANJAY KUMAR

AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi, comprising Hon'ble Mr. Justice Yashwant Varma and Hon'ble Mr. Justice Girish Kathpalia, did not decide the merits of the appeal. The Court was informed that the questions raised in ITA 10/2024 are also pending consideration in ITA 1/2024. Therefore, the Court ordered that ITA 10/2024 be tagged with ITA 1/2024 and listed for hearing on the same date, which is fixed as 06.05.2024. No finding was reached on any issue, and no operative directions were issued beyond tagging the appeal. The application for exemption (CM APPL. 314/2024) was allowed, subject to all just exceptions.

What were the facts?

The appeal, ITA 10/2024, has been filed by the Pr. Commissioner of Income Tax (Central)-2 against an order from an unspecified authority for an unspecified assessment year. The respondent is Heritage Beverages Pvt. Ltd. The appeal was filed with a delay, for which CM APPL. 313/2024 was filed. The High Court of Delhi was informed that the issues raised in this appeal are also under consideration in another appeal, ITA 1/2024. Consequently, the current appeal was ordered to be tagged with ITA 1/2024.

What were the issues?

1. Whether the appeal raises questions of law or mixed law and fact that require determination by the High Court, particularly in relation to the assessment proceedings. The Revenue, represented by Mr. Sanjay Kumar, Sr. Standing Counsel, has filed the present appeal. The specific grounds of appeal and the arguments advanced by the Revenue are not detailed in the provided order. The Respondent, Heritage Beverages Pvt. Ltd., was represented by 'None', indicating no arguments were presented on their behalf. The Court noted that the issues in this appeal are identical to those in ITA 1/2024, which is already scheduled for hearing.

AI-generated summary — verify with the full judgment below

$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 10/2024 and CM APPL. 313/2024

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 ..... Appellant Through: Mr. Sanjay Kumar, Sr. Standing Counsel along with Ms. Easha Kadian, Jr. Standing Counsel.

versus

HERITAGE BEVERAGES PVT. LTD. ..... Respondent

Through: None.

CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

05.01.2024 CM APPL. 314/2024 (Exemption)

Allowed, subject to all just exceptions.

Application is disposed of. ITA 10/2024 and CM APPL. 313/2024 (Delay) We are informed that the questions which stand raised in the instant appeal are also engaging our attention in ITA 1/2024. Consequently, let the appeal stand tagged with the aforesaid matter to be called on the date fixed i.e. 06.05.2024.

YASHWANT VARMA, J.

GIRISH KATHPALIA, J. JANUARY 05, 2024/MJ This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:31:32

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