COMMISSIONER OF INCOME TAX vs. MIDLAND PROMOTERS PVT LTD

ITA - 594 / 2010HC Delhi05 May 20101 pages

For Petitioner: SANJEEV SABHARWAL

AI SummaryDismissed

What did the High Court hold?

The High Court held that since the facts and circumstances in the present appeal (ITA 594/2010) are identical to those in ITA 1173/2009, which was dismissed by this Court on November 25, 2009, the present appeal is also liable to be dismissed. The Court applied the principle of consistency and judicial discipline, following its own prior decision on identical facts. The reasoning is that a court should not entertain an appeal on facts and issues that have already been decided by it in a similar case. The operative direction was to dismiss the appeal.

What were the facts?

The Revenue (Commissioner of Income Tax) filed an appeal before the High Court of Delhi against an order dated March 26, 2009, passed by the Income Tax Appellate Tribunal (ITAT). The ITAT's order pertained to assessment year 2002-2003, and the same order also disposed of an appeal for assessment year 2003-2004. The Revenue had previously filed an appeal (ITA 1173/2009) against the ITAT's order for assessment year 2003-2004. The High Court noted that the facts and circumstances in the present appeal (ITA 594/2010) were identical to those in ITA 1173/2009. The High Court had dismissed ITA 1173/2009 by an order dated November 25, 2009.

What were the issues?

1. Whether the High Court should dismiss the present appeal (ITA 594/2010) given that the facts are identical to a previous appeal (ITA 1173/2009) which was dismissed by this Court. Assessee's contentions: Not recorded in the judgment. Revenue's contentions: The Revenue argued that the present appeal should be dismissed because it involves identical facts and circumstances to ITA 1173/2009, which was previously dismissed by the High Court on November 25, 2009. The Revenue relied on the principle of precedent and judicial discipline to argue for dismissal.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 594/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through : Mr Sanjeev Sabharwal . versus . MIDLAND PROMOTERS PVT LTD ..... Respondent Through : None CORAM: HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE V.K. JAIN . O R D E R 05.05.2010 The order impugned by the revenue is dated 26.03.2009 and was passed by the Income Tax Appellate Tribunal in ITA 3685/Del/2007 in respect of the assessment year 2002-2003. The Tribunal by the very same order had also disposed of the appeal being ITA 4108/Del/2007 in respect of the assessment year 2003-2004 The revenue had filed an appeal against the order in respect of the assessment year 2003-2004 and the same was numbered as ITA 1173/2009. The facts and circumstances in the present appeal and those which arose in the ITA 1173/2009 are identical. This Court by an order dated 25.11.2009 dismissed the said appeal (ITA 1173/2009). Consequently, the present appeal is also liable to be dismissed. It is ordered accordingly. BADAR DURREZ AHMED, J . . . V.K. JAIN, J May 05, 2010 . . SR . . . 19

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