CINCOM SYSTEM INC. USA vs. ASST. DIRECTOR OF INCOME TAX CIRCLE 1 (1) INTERNATIONAL TAXATION

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ITA/120/2016HC DelhiDLHC01027260201605 September 2016Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MS. JUSTICE DEEPA SHARMA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi held that the appeals filed by the appellant had become infructuous. This was based on the submission made by the learned counsel for the appellant that an order of rectification under Section 254 of the Income Tax Act, 1961, had been passed by the ITAT during the pendency of these appeals. This rectification order, according to the appellant, rendered the present matters infructuous. Consequently, the High Court dismissed the appeals as infructuous. No specific finding was made on the merits of the original appeals, as they were disposed of on a procedural ground.

What were the facts?

The appellant, Cincom System Inc. USA, filed five appeals (ITA Nos. 117/2016 to 121/2016) before the High Court of Delhi. These appeals were against orders passed by the Income Tax Appellate Tribunal (ITAT). During the pendency of these appeals, the ITAT passed an order of rectification on May 17, 2016, under Section 254 of the Income Tax Act. This subsequent order by the ITAT was stated by the appellant's counsel to have rendered the present appeals infructuous. The respondent in these appeals is the Assistant Director of Income Tax, Circle 1(1), International Taxation.

What were the issues?

1. Whether the appeals filed by the appellant are rendered infructuous due to a subsequent rectification order passed by the ITAT under Section 254 of the Income Tax Act, 1961. The appellant contended that the rectification order had made the present appeals unnecessary. The revenue did not record any specific arguments on this point, but implicitly accepted the appellant's submission by not opposing the dismissal.

Which sections of the Income-tax Act were involved?

Section 254

AI-generated summary — verify with the full judgment below

$~28 to 32 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 117/2016

CINCOM SYSTEM INC. USA

..... Appellant

versus ASST. DIRECTOR OF INCOME TAX CIRCLE 1 (1) INTERNATIONAL TAXATION

..... Respondent

+ ITA 118/2016

CINCOM SYSTEM INC. USA

..... Appellant

versus ASST. DIRECTOR OF INCOME TAX CIRCLE 1 (1) INTERNATIONAL TAXATION

..... Respondent

+ ITA 119/2016

CINCOM SYSTEM INC. USA

..... Appellant

versus ASST. DIRECTOR OF INCOME TAX CIRCLE 1 (1) INTERNATIONAL TAXATION

..... Respondent

+ ITA 120/2016

CINCOM SYSTEM INC. USA

..... Appellant

versus ASST. DIRECTOR OF INCOME TAX CIRCLE 1 (1) INTERNATIONAL TAXATION

..... Respondent

+ ITA 121/2016

CINCOM SYSTEM INC. USA

..... Appellant

versus ASST. DIRECTOR OF INCOME TAX CIRCLE 1 (1) INTERNATIONAL TAXATION

..... Respondent Through: Sh. Pranjal Srivastava, Advocate, for appellants. Sh. Rahul Chaudhary, Sr. Standing Counsel with Sh. Raghvendra Singh, Jr. Standing Counsel.

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MS. JUSTICE DEEPA SHARMA

O R D E R %

05.09.2016

Learned counsel for the appellant submits that during the pendency of these appeals, an order of rectification was made under Section 254 of the Income Tax Act by the ITAT on 17.05.2016, which has rendered the present matters infructuous.

The appeals are consequently dismissed as infructuous.

S. RAVINDRA BHAT, J

DEEPA SHARMA, J SEPTEMBER 05, 2016 ‘ajk’

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