CIT vs. ANIL KUMAR BATRA

ITA - 1521 / 2010HC Delhi27 September 20102 pages

For Petitioner: ABHISHEK MARATHA

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the present appeal in limine. This decision was based on the High Court's prior order dated September 24, 2010, in ITA No. 1487/2010, where a similar appeal filed by the Revenue against the same respondent-assessee and challenging the same impugned order of the Tribunal was also dismissed. The Tribunal's order dated January 15, 2010, had disposed of six appeals filed by the Revenue for various assessment years, including the assessment year 2003-2004. Since the earlier appeal concerning the same order was dismissed, the present appeal was also dismissed without any order as to costs. The judgment does not delve into the merits of the Tribunal's order.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Revenue) under Section 260A of the Income Tax Act, 1961, challenging an order dated January 15, 2010, passed by the Income Tax Appellate Tribunal (Tribunal). The assessment year in question is 2003-2004. The Revenue had previously filed another appeal, ITA No. 1487/2010, against the same respondent-assessee, Anil Kumar Batra, challenging the same impugned order of the Tribunal. The Tribunal's order dated January 15, 2010, had disposed of six appeals filed by the Revenue for assessment years 1998-1999 to 2003-2004. The High Court had already dismissed the Revenue's earlier appeal (ITA No. 1487/2010) against the same impugned order.

What were the issues?

1. Whether the High Court should entertain the present appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal dated January 15, 2010, for Assessment Year 2003-2004. Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The assessee was represented by 'None'. Revenue's Contention: The Revenue is appealing the Tribunal's order. The specific grounds of appeal are not detailed in this judgment, but the appeal is filed under Section 260A, implying a question of law is being raised.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

#43 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 1521/2010

COMMISSIONER OF INCOME TAX

..... Appellant

Through: Mr. Abhishek Maratha, Advocate

versus

ANIL KUMAR BATRA

..... Respondent

Through: None

% Date of Decision : 27th September, 2010

CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN

Whether the Reporters of local papers may be allowed to see the judgment? No.

To be referred to the Reporter or not? No.

Whether the judgment should be reported in the Digest? No.

J U D G M E N T MANMOHAN, J

CM No.17396/2010(for exemption)

Allowed, subject to all just exceptions.

Accordingly, the application stands disposed of.

ITA 1521/2010

The present appeal has been filed under Section 260A of Income Tax Act, 1961 challenging the order dated 15th January, 2010 passed by the Income Tax Appellate Tribunal (for brevity, “Tribunal”) in ITA No. 1916/Del/2008 for the Assessment Year 2003-2004. 2010:DHC:4826-DB

Vide order dated 24th September, 2010, we have already dismissed ITA No.1487/2010 filed by the revenue against the present respondent-assessee challenging the same impugned order dated 15th January, 2010. It is pertinent to mention that by virtue of the impugned order dated 15th January, 2010, the Tribunal had disposed of six appeals filed by the revenue for the Assessment Years 1998-1999, 1999-2000, 2000-2001, 2001-2002, 2002-2003 and 2003-2004 respectively.

Consequently, in view of our order dated 24th September, 2010 in ITA No.1487/2010, the present appeal is also dismissed in limine but without any order as to costs.

MANMOHAN, J

CHIEF JUSTICE SEPTEMBER 27, 2010 js 2010:DHC:4826-DB

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