CIT vs. ANIL KUMAR BATRA

ITA - 1523 / 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 court's prior order dated September 24, 2010, in ITA No.1487/2010, where a similar appeal filed by the revenue against the same assessee and challenging the same impugned order of the Tribunal dated January 15, 2010, was also dismissed. The court found no reason to deviate from its previous ruling. Therefore, the appeal was dismissed without any order as to costs. The specific grounds or merits of the Tribunal's order dated January 15, 2010, were not adjudicated upon in this judgment.

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 2002-2003. The Tribunal's order disposed of six appeals filed by the revenue for assessment years 1998-1999 to 2003-2004. Notably, the High Court had previously dismissed another appeal filed by the revenue against the same assessee, Anil Kumar Batra, challenging the same impugned order of the Tribunal dated January 15, 2010, vide its order dated September 24, 2010.

What were the issues?

1. Whether the High Court should entertain the present appeal filed by the Revenue against the order of the Tribunal for Assessment Year 2002-2003, given a prior dismissal of a similar appeal by the same court. Assessee's Contention: No specific arguments are recorded for the assessee as the appeal was dismissed in limine. The assessee was represented by 'None'. Revenue's Contention: The Revenue, through its counsel, filed the present appeal under Section 260A of the Income Tax Act, 1961, seeking to challenge the Tribunal's order. However, no specific arguments on the merits of the Tribunal's order are recorded in this judgment, as the appeal was dismissed in limine based on a previous order.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

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

+ ITA 1523/2010

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.17428/2010(for exemption)

Allowed, subject to all just exceptions.

Accordingly, the application stands disposed of.

ITA 1523/2010

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. 1915/Del/2008 for the Assessment Year 2002-2003. 2010:DHC:4827-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:4827-DB

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