ONGC VIDESH LTD. vs. ITO, INTERNATIONAL TAXATION

ITA - 361 / 2013HC Delhi23 March 20152 pages

For Petitioner: PRAKASH KUMAR

AI SummaryWithdrawn

What did the High Court hold?

The High Court dismissed the appeals as withdrawn. However, this dismissal was granted with liberty to the appellant (ONGC Videsh Ltd.) to raise any question, including those presented in the current appeals, in light of the final order to be passed by the ITAT on their Section 254(2) rectification applications. The Court directed the ITAT to endeavor to complete its proceedings on these applications and render a final order at its earliest convenience, preferably within four months from the date of the order. The operative direction is to await the ITAT's decision on rectification before pursuing further appeals on the merits of the original order.

What were the facts?

The assessee, ONGC Videsh Ltd., is aggrieved by a common order of the Income Tax Appellate Tribunal (ITAT) dated 16.11.2012. The assessee had filed applications under Section 254(2) of the Income Tax Act, 1961, seeking rectification of the ITAT's order, contending that certain arguments made by them were not addressed. The High Court of Delhi noted that in similar situations, it had previously directed that issues sought to be raised as questions of law would be considered in subsequent proceedings after the ITAT's decision on rectification applications. The appeals before the High Court were filed by the assessee against the respondent, the Income Tax Officer (ITO), International Taxation.

What were the issues?

The primary issue before the High Court was how to proceed with the appeals filed by the assessee, given that the assessee had pending rectification applications before the ITAT concerning the very order under challenge. The High Court needed to decide whether to hear the appeals on merits or to defer them pending the ITAT's decision on the rectification applications. The assessee's contention, implicitly, was that their appeals should be heard, or at least that their pending applications should be considered. The revenue's position was not explicitly recorded in terms of arguments, but the court's decision suggests an acceptance of the procedural approach.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

$-23-27 01- * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITANos.343/2013, 352/2013, 362/2013, 360/2013 & 361/2013 ONGC VIDESH LTD. Appellant Through: Mr. Prakash Kumar, Advocate. versus ITO, INTERNATIONAL TAXATION Respondent Through: Mr. Rohit Madan, Sr. Standing Counsel with Mr. Ruchir Bhatia, Jr. Standing Counsel and Mr. Akash Vajpai, Advocate. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA ORDER % 23.03.2015 In these cases, the assessee is aggrieved by a common order of the Income Tax Appellate Tribunal (ITAT) dated 16.11.2012. It is pointed out that the assessee has filed applications under Section 254 (2) for rectification on the ground that certain contentions made by it were not dealt with in the impugned order. In similar circumstances, this Court had been adopting a consistent approach that the issues sought to be urged as questions of law would be taken up in appropriate proceedings after the decision of the ITAT. In these circumstances, the appeals are accordingly dismissed as withdrawn granting liberty to the appellant to urge any question including those raised in the present cases in the light of the final . 2015:DHC:11020-DB

0(^- order to be made by the ITAT in their applications under Section 254(2). The ITAT shall endeavour to complete its proceedings in those applications and render final order at its earliest convenience and preferably within four months from today. The appeals are dismissed as withdrawn but in the above terms. S. RAVINDRA BHAT J -" R.K.d 'AUBA, j MARCH 23, 2015 /vikas/ 0 2015:DHC:11020-DB

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