PR. COMMISSIONER OF INCOME TAX (CENTRAL)- 3 vs. PERNOD RICARD INDIA PVT. LTD.(FORMERLY KNOWN AS M/S SEAGRAM DISTILLERIES PVT. LTD.),

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ITA/1380/2018HC DelhiDLHC01317376201818 September 2019Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE RAJNISH BHATNAGAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the present appeal filed by the Principal Commissioner of Income Tax. The Court's decision was based on the Supreme Court's judgment dated July 25, 2019, in the case of Principal Commissioner of Income Tax, New Delhi Vs. Maruti Suzuki India Limited. The Supreme Court had dismissed the Revenue's appeal in that matter, thereby affirming the High Court's decision. The High Court found this Supreme Court ruling to be squarely applicable to the present appeal. Consequently, following the precedent set by the Supreme Court, the High Court found no merit in continuing with the present appeal and dismissed it. No specific issues were decided on merits in this order; the dismissal was purely on the basis of the binding Supreme Court precedent.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central)-3 against Pernod Ricard India Pvt. Ltd. (formerly M/s Seagram Distilleries Pvt. Ltd.). The respondent company sought early hearing of the appeal. This request was based on a Supreme Court decision dated July 25, 2019, in the case of Principal Commissioner of Income Tax, New Delhi Vs. Maruti Suzuki India Limited. In that case, the Supreme Court had dismissed the Revenue's appeal and upheld the High Court's decision. The respondent argued that the present appeal should be decided in light of this Supreme Court ruling.

What were the issues?

1. Whether the present appeal filed by the Revenue should be dismissed in light of the Supreme Court's decision in Principal Commissioner of Income Tax, New Delhi Vs. Maruti Suzuki India Limited (Civil Appeal No 5409 of 2019)? Assessee's Contention: The respondent (assessee) argued that the Supreme Court's decision in the Maruti Suzuki India Limited case, which dismissed the Revenue's appeal and affirmed the High Court's decision, was directly applicable to the present appeal. Therefore, the appeal should be heard and decided early, likely in favor of the assessee. Revenue's Contention: The Revenue, as the appellant, had filed the present appeal. No specific arguments for the Revenue are recorded in this order, other than their initial filing of the appeal.

AI-generated summary — verify with the full judgment below

$~72. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1380/2018

PR. COMMISSIONER OF INCOME TAX (CENTRAL)- 3 ..... Appellant Through: Mr. Zoheb Hossain, Advocate.

versus

PERNOD RICARD INDIA PVT. LTD.(FORMERLY KNOWN

AS M/S SEAGRAM DISTILLERIES PVT. LTD.), ..... Respondent Through: Mr. Deepak Chopra, Mr. Anmol Anand, Ms. Priya Tandon and Mr.Yojit Pareek, Advocates.

CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R % 18.09.2019

C.M. No. 41810/2019

Issue notice. Learned counsel for the appellant accepts notice.

By this application, the respondent seeks early hearing of the appeal on the ground that the Supreme Court has rendered its decision dated 25.07.2019 in Civil Appeal No 5409 of 2019 titled Principal Commissioner of Income Tax, New Delhi Vs. Maruti Suzuki India Limited. A copy of the said decision has been placed on record along with the application. The Supreme Court has dismissed the said appeal preferred by the Revenue and affirmed the decision of this Court.

Consequently, following the aforesaid decision of the Supreme Court, we dismiss the present appeal.

VIPIN SANGHI, J

SANJEEV NARULA, J SEPTEMBER 18, 2019 B.S.Rohella

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