KRISHAK BHARATI COOPERATIVE LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX

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ITA - 573 / 2013HC Delhi25 November 20131 pages
For Petitioner: SUREKHA RAMAN
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court dismissed the appeal filed by Krishak Bharati Cooperative Ltd. The primary reason for dismissal was a prior decision of the Delhi High Court in the assessee's own cases, specifically ITA No. 205/2010 and other connected matters. The Court noted that the assessee had filed a Special Leave Petition (SLP) before the Supreme Court, and leave had been granted. The Court also made an observation that the assessee could have utilized Section 158A of the Income Tax Act, 1961, before the Tribunal to prevent repetitive appeals on identical issues. No specific findings on the merits of the case were made, as the appeal was dismissed on the basis of precedent and procedural considerations.

What were the facts?

This is an appeal by Krishak Bharati Cooperative Ltd. (the assessee) against an order of the Income Tax Appellate Tribunal (ITAT). The appeal is before the Delhi High Court. The High Court notes that the assessee has filed a Special Leave Petition (SLP) which has been granted by the Supreme Court. The High Court also observes that the assessee could have invoked Section 158A of the Income Tax Act, 1961, before the Tribunal to avoid repeated appeals on the same issue. The assessment years are not specified in the judgment.

What were the issues?

1. Whether the present appeal should be dismissed in view of an earlier decision of the Delhi High Court in the assessee's own cases (ITA No. 205/2010 and other connected matters)? Assessee's Contention: The judgment does not record any specific contentions made by the assessee in this appeal. However, the filing of the appeal itself suggests a disagreement with the ITAT's order. Revenue's Contention: The judgment does not record any specific contentions made by the revenue in this appeal. However, the dismissal of the appeal implies the revenue's position was likely upheld or that the appeal was procedurally flawed.

Which sections of the Income-tax Act were involved?

Section 158A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 573/2013 . . . KRISHAK BHARATI COOPERATIVE LTD. ..... Appellant . Through: Ms.Surekha Raman, Advocate . . . versus . . . ASSISTANT COMMISSIONER OF INCOME TAX..... Respondent . Through: Mr.Amol Sinha, Advocate . . . CORAM: . HON'BLE MR. JUSTICE SANJIV KHANNA . HON'BLE MR. JUSTICE SANJEEV SACHDEVA . O R D E R . 25.11.2013 . . . This appeal by the assessee has to be dismissed in view of an earlier decision of the Delhi High Court in the cases of the assessee being ITA No.205/2010 and other connected matters. . It is stated that the assessee has filed a special leave to appeal in which leave has been granted by the Supreme Court. Perhaps it would have been appropriate if the assessee had invoked Section 158A of the Income Tax Act, 1961 before the Tribunal to prevent repeated appeals on the same question. . With the aforesaid observations, the appeal is dismissed. . . . SANJIV KHANNA, J . . . . . SANJEEV SACHDEVA, J . NOVEMBER 25, 2013/sv . . . $ 30 .

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