THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. M/S UMW SHER (L) LIMITED

ITA - 160 / 2024HC Delhi05 March 20241 pages

For Petitioner: RUCHIR BHATIA

AI SummaryDismissed

What did the High Court hold?

The High Court held that both parties were ad idem (in agreement) that the issues raised in the present appeal, ITA 160/2024, would be governed by the judgment previously rendered by the Court on March 4, 2024, in ITA 153/2024. Consequently, following the aforesaid decision, the appeal was dismissed. The specific findings or reasoning from ITA 153/2024 are not detailed in this order, but the principle applied is that a subsequent appeal with identical issues, as agreed by the parties, will follow the precedent set by the earlier judgment. No specific relief was granted or denied on the merits of the original dispute, as the dismissal was based on the agreed premise of identical issues.

What were the facts?

This matter concerns an appeal filed by the Commissioner of Income Tax (CIT) - International Taxation - 3, the revenue, against an order presumably passed by the Income Tax Appellate Tribunal (ITAT). The assessee is M/s UMW SHER (L) Limited. The appeal was filed with a significant delay of 204 days in re-filing, which the High Court condoned. The core of the appeal's disposition lies in the parties' agreement that the issues raised are identical to those decided in a previous, related appeal, ITA 153/2024, decided by the same bench on March 4, 2024.

What were the issues?

1. Whether the issues raised in the present appeal (ITA 160/2024) are identical to those decided in ITA 153/2024, thereby governing the present appeal. (Question of fact and law) Assessee's contention: The assessee, through their counsel, agreed with the revenue that the issues in this appeal are governed by the judgment in ITA 153/2024. Revenue's contention: The revenue, through their counsel, also agreed with the assessee that the issues raised in this appeal are governed by the judgment in ITA 153/2024.

AI-generated summary — verify with the full judgment below

$~80 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 160/2024

THE COMMISSIONER OF INCOME TAX -

INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel along with Ms. Deeksha Gupta, Adv.

versus

M/S UMW SHER (L) LIMITED

..... Respondent

Through: Mr. Ved Jain and Mr. Nischay Kantoor, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

05.03.2024

CM APPL. 13767/2024 (204 Days Delay in Re-filing) Bearing in the mind the disclosures made, the delay of 204 days in re-filing the appeal is condoned. The application shall stand disposed of. ITA 160/2024 Learned counsels for parties are ad idem that the issues raised in this appeal would be governed by the judgment rendered by us on 04 March 2024 in ITA 153/2024.

Consequently and following the aforesaid decision, this appeal shall stand dismissed.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. MARCH 05, 2024/RW This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:43:42

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