PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S JJF CASTING LTD.

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ITA - 355 / 2024HC Delhi16 July 20241 pages
For Petitioner: SANJAY KUMAR
AI SummaryRemanded

What did the High Court hold?

The High Court has not adjudicated on the substantive issues of the appeal. Instead, it has ordered that this appeal (ITA 355/2024) be tagged with ITA 354/2024, as the issues raised are identical. The hearing for both appeals has been scheduled for August 7, 2024. The Court also allowed an application for exemption (CM APPL. 39312/2024) subject to all just exceptions. No finding has been made on the merits of the appeal, nor has any relief been granted or denied. The procedural aspect of the delay in refiling has been noted but not yet decided upon in relation to the substantive appeal.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax (Central)-2 against an order of the Income Tax Appellate Tribunal (ITAT). The appeal concerns the assessment year(s) not specified in the provided text. The appellant is the Revenue, and the respondent is M/s JJF Casting Ltd. The appeal has been filed with a significant delay of 708 days in refiling. The High Court notes that the issues raised in this appeal are identical to those in ITA 354/2024 and has directed this appeal to be tagged with the aforementioned matter for hearing on August 7, 2024. An application for exemption (CM APPL. 39312/2024) was allowed, subject to all just exceptions.

What were the issues?

1. Whether the High Court has jurisdiction to entertain the present appeal, given the substantial delay in refiling and the nature of the issues involved. (Question of law) Assessee's contentions: Not recorded in the provided judgment. Revenue's contentions: Not recorded in the provided judgment, beyond the filing of the appeal itself. 2. Whether the issues raised in this appeal are identical to those in ITA 354/2024, warranting tagging. (Procedural issue) Assessee's contentions: Not recorded. Revenue's contentions: Not recorded. Note: The judgment does not explicitly state the specific grounds of appeal or the ITAT's order being challenged, only that the issues are identical to another pending appeal.

AI-generated summary — verify with the full judgment below

$~89 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 355/2024 & CM APPL. 39313/2024 (708 Days Delay in Refiling)

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2

.....Appellant Through: Mr. Sanjay Kumar, Ms.Esha, Advs.

versus

M/S JJF CASTING LTD.

.....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R %

16.07.2024 CM APPL. 39312/2024 (Exemption)

Allowed, subject to all just exceptions.

This application stands disposed of. ITA 355/2024 & CM APPL. 39313/2024 (708 Days Delay in Refiling)

Since the issues raised in this appeal are identical to those which form subject matter of ITA 354/2024, let this appeal stand tagged with the aforesaid matter to be called on 07.08.2024 i.e. the date fixed.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J. JULY 16, 2024/neha 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 14:02:24

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