PR. COMMISSIONER OF INCOME TAX vs. SAS SERVIZIO PVT. LTD.

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ITA/1271/2018HC DelhiDLHC01195606201820 February 2024Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi held that the appeals shall stand dismissed for want of prosecution. This decision was based on the fact that no representative appeared for the appellant (Pr. Commissioner of Income Tax) when the matters were called for hearing, despite the presence of the respondent's counsel. The court did not delve into the merits of the case. The operative direction is the dismissal of the appeals.

What were the facts?

The appeals, ITA 1271/2018 and ITA 1279/2018, were filed by the Pr. Commissioner of Income Tax (Appellant) against SAS Servizio Pvt. Ltd. (Respondent). The appeals were listed for hearing. Mr. Kapil Goel and Mr. Sandeep Goel appeared as counsel for the respondent. However, no one appeared on behalf of the appellant when the matters were called for hearing.

What were the issues?

1. Whether the appeals filed by the Pr. Commissioner of Income Tax should be dismissed for want of prosecution, given the absence of the appellant's counsel. Assessee's Contention: Not recorded in the judgment. Revenue's Contention: Not recorded in the judgment. However, the revenue is the appellant, and their absence led to the dismissal.

AI-generated summary — verify with the full judgment below

$~4&5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1271/2018

PR. COMMISSIONER OF INCOME TAX ..... Appellant

Through: None

versus

SAS SERVIZIO PVT. LTD.

..... Respondent Through: Mr. Kapil Goel & Mr. Sandeep Goel, Advs. 5 + ITA 1279/2018

PR. COMMISSIONER OF INCOME TAX-2, ..... Appellant

Through: None

versus

SAS SERVIZIO PVT. LTD.

..... Respondent Through: Mr. Kapil Goel & Mr. Sandeep Goel, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R %

20.02.2024

Although Mr. Goel, learned counsel for the respondent is present, none has appeared for the appellants when the matters were called.

The appeals shall consequently stand dismissed for want of prosecution.

YASHWANT VARMA, J

PURUSHAINDRA KUMAR KAURAV, J FEBRUARY 20, 2024/kk This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 23/02/2024 at 10:52:59

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