CIT vs. ELEL HOTELS & INVESTMENT LTD

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ITA - 173 / 2011HC Delhi14 February 20122 pages
For Petitioner: RASHMI CHOPRA
AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi, noting the submissions of both the learned counsel for the Revenue and the assessee, agreed to set aside the impugned order passed by the Income Tax Appellate Tribunal. The court took the statements of the counsel on record and accepted them. It was clarified that neither party had accepted the case of the other. Consequently, the impugned order dated 16.04.2010, in ITA No. 4513, 4514/Del/09 for assessment years 2003-04 and 2004-05, was set aside. The High Court directed that the said appeals would be decided afresh by the Tribunal. No specific findings on the merits of the assessment years were made by the High Court, as the matter was remanded for fresh adjudication.

What were the facts?

The Revenue, CIT (Central-1), filed an appeal before the High Court of Delhi against an order dated 16.04.2010 passed by the Income Tax Appellate Tribunal (Tribunal). The Tribunal's order pertained to appeals in ITA Nos. 4513 and 4514/Del/09 for the assessment years 2003-04 and 2004-05. These assessment years were subject to assessment orders dated 31.12.2008, passed under Section 143(3) read with Section 153A of the Income Tax Act, 1961. During the High Court hearing, both the Revenue and the assessee, Elel Hotels & Investment Ltd., agreed that the impugned order of the Tribunal should be set aside for a fresh decision. The statements of the counsel for both parties were taken on record and accepted.

What were the issues?

1. Whether the impugned order dated 16.04.2010 passed by the Income Tax Appellate Tribunal in ITA Nos. 4513 and 4514/Del/09 for assessment years 2003-04 and 2004-05 should be set aside for a fresh decision by the Tribunal, as agreed by both parties. Assessee's Contention: The assessee, through its counsel, agreed with the Revenue that the impugned order of the Tribunal should be set aside and the matter remanded for a fresh decision. No specific authorities or precedents were cited by the assessee in support of this agreement. Revenue's Contention: The Revenue, through its senior standing counsel, also submitted that the impugned order of the Tribunal may be set aside in view of a detailed order passed in ITA 354/2011 for a fresh decision by the Tribunal. No specific authorities or precedents were cited by the Revenue in support of this submission.

Which sections of the Income-tax Act were involved?

Section 260A,Section 143(3),Section 153A

AI-generated summary — verify with the full judgment below

tilr*r'-L*,. _ "{_J $-7&9 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 17312011 + tTA 345/2011 CIT (Central-1) .... APPellant Through Ms. Rashmi Chopra, sr. standing counsel VETSUS ELEL HOTELS & INVESTMENT LTD .'... Respondent Through Mr. M S Syali, Sr. Adv. with Mr. Rahul Sateeja, Adv. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V.EASWAR ORDER 14.02.2012 This appeal filed by the Revenue under Section 2604 of the tncome Tax Act, 1961 is directed against the order dated 16.4.2010 passed by the Income Tax Appellate Tribunal (Tribunal, for short) in fTA Nos.4513 and 4514lDel.l09 pertaining to the assessment years 2OO3-04 and 200 4-05. lt relates to the assessment orders dated 31.12.2008 passed under Section 143(3) read with Section 153A. 2. During the course of hearing, ld. counsel for the Revenue and the assessee have submitted that the impugned order passed by 1 t 2012:DHC:10227-DB

.att I' t J the Tribunal may be set aside in view of our detailed order passed in ITA 3S4l2O11for a fresh decision by the tribunal. Statements of the counsel for the parlies are taken on record and accepted. lt is clarified that neither the respondent-assessee nor the Revenue has accepted the case of the other side. Accordingly, the impugned order dated 16.4.2010, in ITA No.4513, 4514lDel./09 for assessment years 2OO3-04 and 2004-05 is set aside' The said appeal will be decided afresh by the Tribunal' 1-)tc- / '' l' ' SANJIV KHANNA, J It l\tr..,."-. n.V.LNSWAR, J FEBRUARY 14,2012 vld .\ ) 2012:DHC:10227-DB

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