COMMISSIONER OF INCOME TAX vs. DALMIA BROS PVT LTD

ITA - 1047 / 2010HC Delhi05 August 20101 pages

For Petitioner: PL BANSAL

AI SummaryDismissed

What did the High Court hold?

The High Court condoned the delay in filing the appeal, finding sufficient cause based on the assertions made in the application. Regarding the substantive appeal, the Court noted the submission that the present controversy was covered by its prior decision in CIT Vs. Dalmia Bros. (P.) Ltd., (2007) 164 ITR 63, concerning the same assessee for the assessment year 1999-2000. In view of this submission, which was not controverted, the High Court dismissed the present appeal. The ratio decidendi is that if a subsequent appeal raises issues identical to those decided in a prior judgment by the same court for the same assessee, and no distinguishing facts are presented, the subsequent appeal will be dismissed following the precedent. No costs were awarded.

What were the facts?

The Revenue, Commissioner of Income Tax, filed an appeal before the High Court of Delhi against an order concerning Dalmia Bros Pvt Ltd. The appeal was filed with a delay, for which an application for condonation of delay was made. The High Court heard both the Revenue's counsel and the assessee's counsel. It was submitted that the present controversy was covered by a previous decision of the same Court in CIT Vs. Dalmia Bros. (P.) Ltd., (2007) 164 ITR 63, which related to the same assessee for the assessment year 1999-2000. The High Court condoned the delay in filing the appeal.

What were the issues?

1. Whether the delay in filing the appeal by the Revenue should be condoned? (Mixed question of law and fact, concerning procedural rules for appeals). 2. Whether the present controversy is covered by the decision of the High Court in CIT Vs. Dalmia Bros. (P.) Ltd., (2007) 164 ITR 63 for the assessment year 1999-2000? (Question of law, concerning applicability of precedent). Assessee's Contentions: The assessee's counsel submitted that the present controversy is covered by the decision of the High Court in CIT Vs. Dalmia Bros. (P.) Ltd., (2007) 164 ITR 63, relating to the same assessee for the assessment year 1999-2000. Revenue's Contentions: The Revenue's counsel did not present any arguments against the assessee's submission regarding the applicability of the precedent. The Revenue's primary engagement was with the condonation of delay application.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 1047/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through Ms. Prem Lata Bansal, Advocate . versus . DALMIA BROS PVT LTD ..... Respondent Through Mr. R.M. Mehta, Advocate . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . O R D E R 05.08.2010 . CM 13288/2010 This is an application for condonation of delay in filing the appeal. Having heard learned counsel for parties and regard being had to the assertions made in the application, we find sufficient cause for condonation of delay and, accordingly, delay in filing the appeal is condoned. Accordingly, application stands disposed of. . . ITA 1047/2010 Page 1 of 2 ITA 1047/2010 Heard Ms. Prem Lata Bansal, learned counsel for revenue and Mr. R.M. Mehta, learned counsel for the assessee. It is submitted at the Bar that the present controversy is covered by the decision of this Court in CIT Vs. Dalmia Bros. (P.) Ltd., (2007) 164 ITR 63 relating to the same assessee for the assessment year 1999-2000. In view of aforesaid, the present appeal stands dismissed with no order as to costs. . CHIEF JUSTICE . . MANMOHAN, J AUGUST 05, 2010 rn . . . . . . . ITA 1047/2010 Page 2 of 2 . #10-11 $

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