COMMISSIONER OF INCOME TAX vs. SHREE BHOMIKA INTERNATIONAL LTD

ITA - 1193 / 2010HC Delhi20 August 20101 pages

For Petitioner: SONIA MATHUR

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal in limine. The Court noted that the ITAT had addressed the facts and concluded that the notice was served beyond the statutory period. The Revenue's submission that the notice was dispatched before the expiry of the statutory period was not considered, as this stand was neither taken before the CIT(A) nor before the ITAT. The High Court found no substance in the appeal, thus affirming the ITAT's decision. The operative direction was the dismissal of the appeal.

What were the facts?

The Revenue, Commissioner of Income Tax, filed an appeal before the High Court of Delhi challenging an order dated July 30, 2009, passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'G'. The ITAT's order pertained to Assessment Year 2003-2004 and affirmed the decision of the Commissioner of Income Tax (Appeals) [CIT(A)]. The core issue was the validity of a notice served on the respondent-assessee, Shree Bhomika International Ltd. Both the CIT(A) and the ITAT found that the notice was served beyond the statutory time limit of twelve months. The appeal was heard by the High Court on the question of admission.

What were the issues?

1. Whether the notice served on the assessee was beyond the statutory time limit of twelve months, as held by the CIT(A) and the ITAT. The Revenue's contention, as presented before the High Court, was that the notice was dispatched before the expiry of the statutory period. However, the Revenue acknowledged that this specific argument was not raised before the CIT(A) nor was it advanced before the ITAT. The judgment does not record any specific contentions from the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 1193/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through: Ms. Sonia Mathur, Advocate. . versus . SHREE BHOMIKA INTERNATIONAL LTD ..... Respondent Through: None. . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . O R D E R 20.08.2010 Heard Ms. Sonia Mathur, learned counsel for the revenue on the question of admission. In this appeal, the assail is to the order dated 30th July, 2009 passed by the Income Tax Appellate Tribunal, Delhi Bench ?G? (in short, ?tribunal?) in ITA No.3497/Del/2007 pertaining to the Assessment year 2003-2004 whereby the tribunal has affirmed the order passed by the Commissioner of Income Tax (Appeals) [in short, CIT(A)] on the foundation that the notice was served on the . ITA 1193/2010 page 1 of 2. . respondent-assessee beyond the statutory time limit of twelve months. On a perusal of the order passed by the CIT(A) as well as the tribunal, it is noticeable that the tribunal has addressed itself to the facts in question and arrived at the conclusion that the notice was served beyond the statutory period. Ms. Sonia Mathur, learned counsel for the revenue sated that the notice was dispatched before the expiry of the statutory period. Be it noted, such a stand was neither taken before the CIT(A) nor was it advanced before the tribunal. In view of the aforesaid, we are not inclined to dwell upon the said submission. Thus, we do not find any substance in this appeal and accordingly the same stands dismissed in limine. . CHIEF JUSTICE . . . MANMOHAN, J AUGUST 20, 2010 js . . . ITA 1193/2010 page 2 of 2. . 35 $

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