COMMISSIONER OF INCOME TAX DEL vs. M/S MOTHEASON AUTO P.LTD.

ITA - 101 / 2004HC Delhi12 March 20041 pages

For Petitioner: ST. COUNSEL

AI SummaryRemanded

What did the High Court hold?

The High Court noted that the parties, through their counsel, had made a statement before the Tribunal that the appeals were not maintainable in view of a prior order of the Tribunal dated 12.04.2001. Consequently, the Tribunal dismissed the appeals. The High Court observed that the order dated 12.04.2001 is the subject matter of ITA 178/2001. Therefore, the High Court directed that the present appeal, ITA 101/2004, be heard along with ITA 178/2001. No decision on the merits of the maintainability of the appeals was rendered by the High Court in this order; rather, it was a procedural direction for hearing.

What were the facts?

The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT) for the assessment year 1987-88. The ITAT dismissed the appeals by an impugned order. This dismissal was based on a statement made by the parties' counsel that the appeals were not maintainable in view of a prior ITAT order dated 12.04.2001 in ITA Nos. 8036 and 8418 of 1999. The present appeal, ITA 101/2004, is in respect of the consequential relief arising from the main dispute, which is the subject matter of ITA 178/2001. The High Court directed that ITA 101/2004 be heard along with ITA 178/2001.

What were the issues?

1. Whether the appeals before the Tribunal were maintainable, considering the prior order of the Tribunal dated 12.04.2001 in ITA Nos. 8036 and 8418 of 1999 for the assessment year 1987-88. Assessee's Contention: The assessee's counsel, along with the revenue's counsel, made a statement before the Tribunal that the appeals were not maintainable in view of the aforementioned prior ITAT order. This led to the dismissal of the appeals by the Tribunal. Revenue's Contention: The revenue's counsel, along with the assessee's counsel, made a statement before the Tribunal that the appeals were not maintainable in view of the aforementioned prior ITAT order. This led to the dismissal of the appeals by the Tribunal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . 12.03.2004 . Present: Mr.Sanjeev Khanna with Mr.S.C. Sharma for the petitioner. . . +ITA 101/2004 * In respect of the main dispute, the appeal has been admitted being ITA No.178/2001. The present appeal is in respect of the consequential relief. 2.Para 3 of the impugned order reveals that the parties through their counsel made a statement that the appeals before the Tribunal were not maintainable in view of the order made by the Tribunal dated 12.4.2001 in ITA no.8036 and 8418 both of Delhi /199 2 for the assessment year 1987-88. Hence, the Tribunal dismissed the appeals by the impugned order. But, since the order dated 12.4.2001 which is referred to in the Tribunal's impugned order is the subject matter of ITA 178/2001, this appeal be also laced for hearing alongwith ITA 178/2001. 3. The Registry is directed to make a note in ITA No.178/2001 that ITA 102/2004 be heard alongwith this appeal. . . CHIEF JUSTICE . . BADAR DURREZ AHMED (JUDGE) March 12, 2004. `ns'

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