COMMISSIONER OF INCOME TAX vs. AKOI SAAB HOTEL IMPERIAL

ITA - 91 / 2010HC Delhi20 January 20101 pages

For Petitioner: RASHMI CHOPRA

AI SummaryDismissed

What did the High Court hold?

The High Court held that the issues sought to be raised by the Revenue in the present appeal were covered against the Revenue by several of its own previous decisions. Specifically, the court referred to its decision in ITA 992/2008, CIT vs. Nehru Place Hotels, decided on September 1, 2008. The reasoning was that the present appeal raised issues that had already been decided by the High Court in favor of the assessee in similar cases. Therefore, the High Court found no merit in entertaining the present appeal. The operative direction was that the appeal be dismissed.

What were the facts?

The Revenue, Commissioner of Income Tax, filed an appeal before the High Court of Delhi against an order dated June 26, 2009, passed by the Income Tax Appellate Tribunal (ITAT) in Appeal No. 727/Del/2009. The appeal pertains to Assessment Year 2006-2007. The assessee is Akoi Saab Hotel Imperial. The High Court noted that the issues sought to be raised by the Revenue were covered against it by several previous decisions of the same court. One such decision cited was ITA 992/2008, CIT vs. Nehru Place Hotels, decided on September 1, 2008. The High Court did not record any specific arguments from the assessee.

What were the issues?

1. Whether the issues sought to be raised by the Revenue in the appeal are covered against the Revenue by previous decisions of the High Court of Delhi. This is a question of law. The Revenue contended that the issues raised in the appeal were covered against it by several decisions of the High Court, including CIT vs. Nehru Place Hotels (ITA 992/2008). The judgment does not record any specific arguments from the assessee.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . . ITA 91/2010 . . COMMISSIONER OF INCOME TAX ..... Appellant Through:Ms. Rashmi Chopra, Advocate . versus . . AKOI SAAB HOTEL IMPERIAL ..... Respondent Through:None . . CORAM: HON'BLE MR. JUSTICE BADAR DURREZ AHMED . . HON'BLE MR. JUSTICE SIDDHARTH MRIDUL . . O R D E R 20.01.2010 . CM No.1058/2010(Exemption) Exemption allowed subject to all just exceptions. Application stands disposed of. ITA 91/2010 This appeal is in respect of the Assessment Year 2006-2007 arising out of the Income Tax Appellate Tribunal?s order dated 26th June, 2009 in Appeal No.727/Del/2009. The issues sought to be raised in the present appeal are covered against the Revenue in view of several decisions of this Court including that in ITA 992/2008 CIT vs. Nehru Place Hotels decided on 1st September, 2008. This appeal is also dismissed. . . BADAR DURREZ AHMED,J . . . SIDDHARTH MRIDUL, J JANUARY 20, 2010 RS . . . 41

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