THE COMMISSIONER OF INCOME TAX-EXEMPTION vs. APPAREL EXPORT PROMOTION COUNCIL

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ITA/1119/2018HC DelhiDLHC01032902201809 October 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the issues raised by the Revenue in the present appeal for assessment year 2011-2012 were indeed covered by its earlier decision in ITA No. 808/2016, dated November 22, 2016. Consequently, the Court found that no substantial question of law arose for its consideration. The appeal was accordingly dismissed. The specific findings or reasoning from the prior decision that covered these issues were not detailed in this judgment, nor were any operative directions issued beyond dismissing the appeal.

What were the facts?

The Revenue, represented by the Commissioner of Income Tax-Exemption, filed an appeal before the Delhi High Court against an order concerning the Apparel Export Promotion Council for the assessment year 2011-2012. The Revenue also filed an application for condonation of delay in filing the appeal, which was allowed unopposed. The High Court noted that the issues raised in the present appeal were covered by a previous decision of the same court in ITA No. 808/2016, dated November 22, 2016.

What were the issues?

1. Whether the issues raised by the Revenue in its appeal for assessment year 2011-2012 are covered by the High Court's prior decision in ITA No. 808/2016 dated November 22, 2016? (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: The Revenue argued that the issues in the present appeal were covered by the previous decision of the High Court in ITA No. 808/2016. No specific authorities or precedents were mentioned.

AI-generated summary — verify with the full judgment below

$~43 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1119/2018

THE COMMISSIONER OF INCOME TAX- EXEMPTION

....... Appellant

Through: Mr. Ruchir Bhatia, Advocate

versus

APPAREL EXPORT PROMOTION COUNCIL ..... Respondent

Through: Ms. Kavita Jha with Mr. Udit

Naresh, Advocates

CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R %

09.10.2018

CM APPL. No. 42117/2018

This is an application seeking condonation of delay. For the reasons stated in the application, the same is allowed, as there is no opposition to the same. ITA No. 1119/2018 The issues raised by the respondent in this appeal which pertains to the assessment year 2011-2012 is covered against it by the decision dated 22nd November, 2016 passed in ITA No. 808/2016. In view of the aforesaid position, no substantial question of law arises for consideration of this Court and the appeal is dismissed.

SANJIV KHANNA, J

CHANDER SHEKHAR, J OCTOBER 09, 2018/P

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