CIT vs. ANIL KUMAR BATRA

ITA - 1522 / 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 a prior order passed by the same court on September 24, 2010, where it had already dismissed another appeal filed by the Revenue (ITA No. 1487/2010) against the same assessee and concerning the same impugned order of the Tribunal dated January 15, 2010. The Tribunal's order had disposed of six appeals for Assessment Years 1998-1999 to 2003-2004. Consequently, following the precedent set by the earlier dismissal, the present appeal was also dismissed without any order as to costs. No specific findings on the merits of the Tribunal's order were made by the High Court.

What were the facts?

The Commissioner of Income Tax (Revenue) filed an appeal under Section 260A of the Income Tax Act, 1961, challenging an order dated January 15, 2010, passed by the Income Tax Appellate Tribunal (Tribunal). This order pertained to Assessment Year 2000-2001. The Revenue had filed multiple appeals against the assessee, Anil Kumar Batra, for various assessment years, including the one under challenge. The High Court noted that it had already dismissed another appeal filed by the Revenue (ITA No. 1487/2010) against the same assessee and concerning the same impugned order of the Tribunal dated January 15, 2010. The impugned order had disposed of six appeals filed by the Revenue for Assessment Years 1998-1999 to 2003-2004.

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 Tribunal dated January 15, 2010, for Assessment Year 2000-2001. The Revenue's contention was not recorded as the appeal was dismissed in limine. The judgment does not record any specific arguments made by the Revenue or the assessee regarding the merits of the case. The primary issue before the High Court was the maintainability and outcome of the appeal in light of a previous dismissal of a similar appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

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

+ ITA 1522/2010

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.17401/2010(for exemption)

Allowed, subject to all just exceptions.

Accordingly, the application stands disposed of.

ITA 1522/2010

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. 1554/Del/2007 for the Assessment Year 2000-2001. 2010:DHC:4825-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:4825-DB

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