CIT vs. PANEM COAL MINES LTD

ITA - 1123 / 2010HC Delhi13 August 20101 pages

For Petitioner: SUBHASH BANSAL

AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeals deserved to be dismissed. The reasoning was based on the fact that the Income Tax Appellate Tribunal had placed reliance on the decision rendered in ITA No. 639/2008. This earlier appeal, concerning the previous assessment year, had already been dismissed by the High Court on September 17, 2009. Therefore, following its own precedent and the principle of consistency, the High Court found no merit in the present appeals. The ratio decidendi is that if a prior appeal on identical grounds and concerning a previous year has been dismissed by the High Court, subsequent appeals by the revenue on similar issues should also be dismissed. The operative direction was to dismiss the appeals without any order as to costs.

What were the facts?

The appeals, ITA 1123/2010 and ITA 1126/2010, were filed by the Commissioner of Income Tax (Revenue) against Panem Coal Mines Ltd (Assessee). The High Court of Delhi was considering these appeals. The Revenue's counsel acknowledged that a previous order concerning the prior assessment year, which was challenged before the same Court in ITA No. 639/2008, had been dismissed on September 17, 2009. The Income Tax Appellate Tribunal had relied on this dismissed decision in ITA No. 639/2008 for its order in the present cases. The High Court noted this reliance.

What were the issues?

1. Whether the present appeals deserve to be dismissed in light of the dismissal of a similar appeal (ITA No. 639/2008) concerning the previous assessment year by this Court on September 17, 2009. Assessee's contentions: The judgment does not record any specific contentions made by the assessee. However, the fact that the Tribunal relied on a previous High Court decision implies the assessee would have supported the Tribunal's order based on that precedent. Revenue's contentions: The Revenue's counsel, Ms. Sonia Mathur, fairly stated that the previous order pertaining to the prior year, which formed the subject matter of ITA No. 639/2008, was dismissed by the High Court on September 17, 2009. The Revenue implicitly accepted that the Tribunal's reliance on this dismissed order was a significant factor.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . 10. ITA 1123/2010 . . CIT ..... Appellant Through: Ms. Sonia Mathur, Advocate. . versus . . PANEM COAL MINES LTD ..... Respondent Through: Mr. Satish Khosla, Advocate . And . . . . 11. ITA 1126/2010 . . COMMISSIONER OF INCOME TAX ..... Appellant Through: Ms. Sonia Mathur, Advocate. . . versus . . PANEM COAL MINES LTD ..... Respondent Through: Mr. Satish Khosla, Advocate . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . . . ITA 1123/2010 and ITA 1126/2010 page 1 of 2. . . O R D E R 13.08.2010 CM No. 14103/2010 in ITA No. 1126/2010 (exemption) Allowed, subject to all just exceptions. Accordingly, application stands disposed of. ITA 1123/2010 and ITA 1126/2010 Ms. Sonia Mathur, learned counsel for appellant very fairly stated that in respect of the order passed pertaining to the previous year was challenged before this Court, forming the subject matter of ITA No. 639/2008 which has been dismissed on 17th September, 2009. Be it noted, the Income Tax Appellate Tribunal has placed reliance on the decision rendered in ITA No.639/2008. Hence, we are of the considered opinion that the present appeals deserve to be dismissed and accordingly, the same are dismissed without any order as to cost. . . CHIEF JUSTICE . . . MANMOHAN, J AUGUST 13, 2010 js . . . . ITA 1123/2010 and ITA 1126/2010 page 2 of 2. . 19

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