PR. COMMISSIONER OF INCOME TAX CENTRAL -2 vs. M/S KING BUILDCON PVT. LTD.

ITA - 574 / 2024HC Delhi17 December 20242 pages

For Petitioner: INDRUJ SINGH RAI

AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the questions of law presented in the current appeal are covered by its previous decision in ITA No. 593/2023 and connected matters, which was pronounced on 30.07.2024. The Court noted that the earlier appeals also originated from the same common order dated 08.02.2023 passed by the Income Tax Appellate Tribunal, which is the subject of the present appeal. Consequently, following the principle of judicial precedent, the Court found no need for a separate adjudication. The reasoning is based on the established practice of applying prior rulings to identical legal questions arising from common factual matrices and procedural histories. The operative direction was to dismiss the appeal.

What were the facts?

The appellant, Pr. Commissioner of Income Tax Central -2, filed an appeal before the Delhi High Court challenging an order passed by the Income Tax Appellate Tribunal (ITAT). The appeal was filed with a delay of 510 days in re-filing, for which an application for condonation was made and allowed. The respondent, M/s King Buildcon Pvt. Ltd., did not provide an appearance. The Revenue-appellant stated that the questions of law in the present appeal were covered by a previous decision of the same Court in ITA No. 593/2023 and connected matters, decided on 30.07.2024. The previous appeals also arose from a common ITAT order dated 08.02.2023, which is the same order impugned in the present appeal.

What were the issues?

1. Whether the questions of law involved in the present appeal are covered by the earlier decision of the Delhi High Court in ITA No. 593/2023 and connected matters. Assessee (Revenue) Contentions: The Revenue-appellant contended that the questions of law in the present appeal are identical to those decided by the Delhi High Court in ITA No. 593/2023 and other connected matters, which were decided on 30.07.2024. They argued that these earlier appeals also stemmed from the same common order of the ITAT dated 08.02.2023, which is under challenge in the current appeal. Therefore, the present appeal should be decided based on the precedent set by the earlier judgment. Respondent (Assessee) Contentions: Appearance was not given by the respondent, and therefore, no contentions were recorded.

AI-generated summary — verify with the full judgment below

$~36 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 574/2024

PR. COMMISSIONER OF INCOME TAX CENTRAL -2 .....Appellant Through: Mr. Indruj Singh Rai, SSC alongwith Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC and Mr. Anmol Jagga, Advocate.

versus

M/S KING BUILDCON PVT. LTD. .....Respondent

Through: Appearance not given.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

17.12.2024

CM APPL. 73762/2024 1. This is an application seeking condonation of 510 days delay in re-filing the appeal, filed on behalf of the appellant. 2. For the reasons stated in the application, the application is allowed and the delay in re-filing the appeal is condoned. ITA 574/2024 3. At the outset, learned counsel for the Revenue-appellant states that the questions involved in the present appeal are covered by the earlier decision of this Court in ITA No.593/2023 and with other connected matters, decided on 30.07.2024. The learned counsel submits that the Revenue had projected 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 14:14:57

similar questions of law, as are projected in the present appeal, in those appeals as well. The said appeals arose from a common order dated 08.02.2023 passed by the Income Tax Appellate Tribunal, which is also impugned in the present appeal. 4. In view of the above, the present appeal is dismissed.

VIBHU BAKHRU, ACJ

TUSHAR RAO GEDELA, J DECEMBER 17, 2024 kct

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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 14:14:57

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