PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. LIZER CYLINDERS LTD.

ITA - 363 / 2024HC Delhi22 July 20242 pages

For Petitioner: SANJAY KUMAR

AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the present appeal (ITA 363/2024) should be dismissed. This decision was based on the Court's prior order dated May 13, 2024, in ITA 276/2024. In that earlier order, the Court had affirmed the view taken by the Income Tax Appellate Tribunal. Since both parties in the present appeal agreed that it should be dismissed in light of the earlier judgment, the Court followed the reasoning provided in its judgment for ITA 276/2024. The ratio decidendi is that appeals that are identical in substance to those previously decided by the same court, where the court affirmed the Tribunal's view, should be dismissed. The operative direction was the dismissal of the appeal.

What were the facts?

The appeal, ITA 363/2024, was filed by the Pr. Commissioner of Income Tax (Central)-2 against an order of the Income Tax Appellate Tribunal (Tribunal). The assessee is Lizer Cylinders Ltd. The appeal concerns assessment year(s) not specified in the judgment. The procedural history involves a delay in refiling the appeal, which was condoned. Both the appellant (Revenue) and the respondent (Assessee) agreed that the appeal should be dismissed. The Court noted that it had previously passed an order dated May 13, 2024, in ITA 276/2024, which affirmed the Tribunal's view.

What were the issues?

1. Whether the appeal merits dismissal in light of the Court's prior order in ITA 276/2024. The Revenue argued that the appeal should be dismissed, agreeing with the Assessee's position. The Assessee argued that the appeal should be dismissed. The Court's decision in ITA 276/2024, which affirmed the Tribunal's view, was the central point of contention. No specific provisions of the Income Tax Act were named in relation to the substantive issue, as the dismissal was based on precedent.

AI-generated summary — verify with the full judgment below

$~78 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 363/2024

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2

.....Appellant

Through: Mr. Sanjay Kumar, Mr. Puneet Singhal, Ms. Esha Kadiyan, Advs. for ITD.

versus

LIZER CYLINDERS LTD.

.....Respondent

Through: Mr. Salil Aggarwal, Sr. Adv. with Mr. Madhur Aggarwal, Adv.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R %

22.07.2024

CM APPL. 40608/2024 (50 Days Delay in Refiling) Bearing in mind the disclosures made, the delay in refiling the appeal is condoned.

The application shall stand disposed of.

ITA 363/2024

Learned counsels appearing for respective sides are ad idem that this appeal would merit dismissal bearing in mind the order dated 13 May 2024 handed down by the Court in ITA 276/2024. We note that while deciding the aforesaid appeal, we had affirmed the view taken by the Income Tax Appellate Tribunal [“Tribunal”]. 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 14:03:59

In view of the aforesaid and following the reasons assigned in our judgment dismissing the aforesaid appeal, this appeal fails and shall stand dismissed.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J. JULY 22, 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 14:03:59

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