PR. COMMISSIONER OF INCOME, DELHI-8 vs. M/S STEEL AUTHORITY OF INDIA LTD

ITA - 472 / 2022HC Delhi22 November 20222 pages

For Petitioner: ZOHEB HOSSAIN

AI SummaryRemanded

What did the High Court hold?

The Delhi High Court noted the Revenue's submission that the ITAT had relied on its co-ordinate bench orders for previous assessment years, which are pending challenge before the High Court. The Court did not decide the merits of the appeal. Instead, it issued notice to the respondent assessee, returnable on 21st March, 2023, for all modes of service, including dasti. The Court also condoned the delay in re-filing the appeal based on the averments in the application. No specific finding on the core issue of the ITAT's reliance on its own previous orders was made in this order; the matter is listed for further hearing.

What were the facts?

This case involves an appeal by the Pr. Commissioner of Income Tax, Delhi-8 (the Revenue) against an order passed by the Income Tax Appellate Tribunal (ITAT). The ITAT had relied on its previous decisions concerning the same assessee, M/s Steel Authority of India Ltd., for earlier assessment years. These prior ITAT orders are themselves under challenge before the Delhi High Court in a series of appeals filed by the Revenue. The present appeal by the Revenue is against the ITAT's order for an unspecified assessment year. The respondent assessee was not represented before the High Court.

What were the issues?

1. Whether the ITAT erred in relying on its co-ordinate bench orders for previous assessment years in the assessee's own case, when those orders are pending challenge before this Court? (Question of law) Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The Revenue contends that the ITAT's impugned order has relied on its co-ordinate bench orders for previous assessment years, which are currently pending challenge before the Delhi High Court in multiple appeals (ITA Nos. 1168/2010, 1170/2010, 1173/2020, 696/2012, 283/2013, 343/2013, 304/2016, 275/2018 and 356/2018).

AI-generated summary — verify with the full judgment below

$~35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 472/2022 PR. COMMISSIONER OF INCOME, DELHI-8 ..... Appellant Through: Mr.Zoheb Hossain, Sr.Standing Counsel for the Revenue with Mr.Vipul Agrawal and Mr.Parth Semwal, Advocates. versus M/S STEEL AUTHORITY OF INDIA LTD ..... Respondent Through: None CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 22.11.2022 C.M.No.49839/2022 Keeping in view the averments in the application, the delay in re- filing is condoned. Accordingly, the application stands disposed of. ITA No.472/2022 Learned counsel for the appellant-revenue states that the ITAT in the impugned order has relied on the orders of its co-ordinate bench in assessee’s own case for the previous assessment years, which are pending challenge before this Court in ITA Nos.1168/2010, 1170/2010, 1173/2020, 696/2012, 283/2013, 343/2013, 304/2016, 275/2018 and 356/2018. 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 14:15:36

Issue notice to the respondent by all modes of service including dasti, returnable on 21st March, 2023. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J NOVEMBER 22, 2022 KA 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 14:15:36

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