COMMISSIONER OF INCOME TAX vs. M/S D.T.T.D.C CORP LTD

ITA - 829 / 2010HC Delhi15 July 20101 pages

For Petitioner: PRAKASH CHAND YADAV

AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal should be disposed of in the same terms as the similar matter, ITA No. 889/2009. In that prior case, the Court had declined to entertain the appeal because the approval of the Committee on Disputes had not been obtained. The Court granted the appellant (Revenue) leave to apply for approval from the Committee on Disputes and, if approval was granted, liberty to file a fresh appeal within 15 days of receiving the order granting approval. Consequently, the present appeal was dismissed on the same grounds. The ratio decidendi is that appeals requiring Committee on Disputes approval are not maintainable without such prior approval.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Revenue) against M/s D.T.T.D.C Corp Ltd (Assessee). The assessment year(s) are not explicitly stated. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT), though the specific ITAT order is not detailed. The procedural history indicates that the Revenue's counsel submitted that a similar matter, ITA No. 889/2009, had been disposed of by a Division Bench of the High Court. In that similar case, the Court declined to entertain the appeal due to the lack of approval from the Committee on Disputes. The Revenue was granted liberty to apply for such approval and file a fresh appeal if approval was granted.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable without obtaining the approval of the Committee on Disputes, as required by law or administrative instructions? (Question of law). The Revenue argued that a similar matter, ITA No. 889/2009, was disposed of by the High Court on the grounds of not obtaining approval from the Committee on Disputes. The Revenue's counsel submitted that the order in the similar matter should apply to the present case. The judgment does not record specific arguments from the Assessee's side regarding this issue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI 1. ITA 829/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through: Mr. N.P. Sahni, Mr. P.C. Yadav, Advs. versus . M/S D.T.T.D.C CORP LTD ..... Respondent Through: Mr. Rajiv Tyagi, Adv. . CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN . O R D E R 15.07.2010 . It is submitted by Mr. Sahni, learned counsel for the revenue that a similar matter forming the subject matter of ITA No. 889/2009 has been disposed of. In the said appeal, a Division Bench of this Court has passed the following order: ?The approval of the Committee on Disputes has not been taken. Consequently, we decline to entertain this appeal. The learned counsel for the appellant is granted leave to apply for approval of the Committee on Disputes in case such application has not been made. In case the Committee on Disputes grants approval, the revenue would be at liberty to file a fresh appeal within 15 days of the appellant receiving the order granting approval. . This appeal stands disposed of in these terms.? . ITA 829/2010 Page 1 of 2 . The said order shall apply in full force to the case at hand. The appeal stands dismissed accordingly. . . CHIEF JUSTICE . . . . . MANMOHAN, J JULY 15, 2010 pk . . . . . . . . . . . . . . . . . . . . . . . . . ITA 829/2010 Page 2 of 2

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