NEW TECH STEELS PVT LTD

ITA - 1215 / 2010HC Delhi16 August 20101 pages

For Petitioner: RAKESH GUPTA

AI SummaryPartly Allowed

What did the High Court hold?

The High Court decided to issue notice in the appeal filed by New Tech Steels Pvt Ltd. Upon the appearance of the counsel for the revenue (Commissioner of Income Tax), the Court determined that no further notice was required to be issued. The Court then proceeded to list the matter for final hearing on a specified future date. The reasoning was procedural: having issued notice and secured the appearance of the respondent, the next step was to schedule the substantive hearing of the appeal. The High Court did not decide on the merits of the appeal in this order.

What were the facts?

This is an order of the High Court of Delhi in an appeal filed by New Tech Steels Pvt Ltd against the Commissioner of Income Tax. The appeal pertains to ITA No. 1215/2010. The High Court issued notice in the appeal, and counsel for the revenue entered appearance. Consequently, no further notice was deemed necessary. The matter was then listed for final hearing on November 19, 2010, in the category of 'After Notice Miscellaneous Matters'. The specific assessment year(s) and the amount in dispute are not recorded in this order. The procedural history leading to this High Court appeal is also not detailed.

What were the issues?

The High Court was to decide whether to issue notice in the appeal filed by New Tech Steels Pvt Ltd against the Commissioner of Income Tax. The appellant, New Tech Steels Pvt Ltd, through its counsel, sought to have the appeal heard. The respondent, the Commissioner of Income Tax, was represented by its counsel. The specific grounds of appeal or the questions of law that the High Court would eventually decide were not elaborated in this particular order. The order primarily deals with the procedural step of issuing notice and the appearance of the respondent's counsel.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 1215/2010 . NEW TECH STEELS PVT LTD ..... Appellant Through: Mr. Ramesh Gupta, Advocate with Ms. Poonam Ahuja and Ms. Rani Kiyala, Advocates. . versus . COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Abhishek Maratha, Advocate with Ms. Anshul Sharma, Advocate. . . . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . O R D E R 16.08.2010 CM Nos. 14579-14580/2010 (exemption) Allowed, subject to all just exceptions. Accordingly, applications stand disposed of. ITA 1215/2010 Issue notice. Mr. Abhishek Maratha, learned counsel has entered appearance on behalf of the revenue. ITA No.1215/2010 page 1 of 2. . . In view of the aforesaid, no further notice need be issued. List the matter on 19th November, 2010 for final hearing in the category of ?After Notice Miscellaneous Matters?. . . CHIEF JUSTICE . . MANMOHAN, J AUGUST 16, 2010 js . . . . . . . . . . . . . . . . . . . . ITA No.1215/2010 page 2 of 2. . #20 $

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