COMMISSIONER OF INCOME TAX vs. ANIL KUMAR BATRA

ITA/1520/2010HC Delhi27 September 20102 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the present appeal in limine. This decision was based on a prior order dated September 24, 2010, in which the Court had already dismissed ITA No. 1487/2010, another appeal filed by the Revenue against the same respondent-assessee and challenging the identical impugned order of the Tribunal dated January 15, 2010. The Tribunal's order had disposed of six appeals filed by the Revenue for multiple assessment years. Consequently, following the precedent set by the dismissal of the earlier appeal, the present appeal was also dismissed without any order as to costs. No specific issues were decided on merits, as the appeal was disposed of at the threshold.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Revenue) under Section 260A of the Income Tax Act, 1961, challenging an order dated January 15, 2010, passed by the Income Tax Appellate Tribunal (Tribunal). This order pertained to Assessment Year 1999-2000. The Revenue had previously filed another appeal, ITA No. 1487/2010, against the same assessee, Anil Kumar Batra, challenging the same impugned order of the Tribunal. The impugned order dated January 15, 2010, had disposed of six appeals filed by the Revenue for various Assessment Years, including 1998-1999, 1999-2000, 2000-2001, 2001-2002, 2002-2003, and 2003-2004.

What were the issues?

1. Whether the High Court should entertain the present appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Tribunal dated January 15, 2010, for Assessment Year 1999-2000. Assessee's Contentions: Not recorded. Revenue's Contentions: The Revenue is challenging the order of the Tribunal. However, the specific grounds of challenge or arguments made by the Revenue are not detailed in the judgment. The judgment notes that a previous appeal filed by the Revenue against the same assessee and concerning the same impugned order (ITA No. 1487/2010) was dismissed on September 24, 2010.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

#42 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 1520/2010

COMMISSIONER OF INCOME TAX

..... Appellant

Through: Mr. Abhishek Maratha, Advocate

versus

ANIL KUMAR BATRA

..... Respondent

Through: None

% Date of Decision : 27th September, 2010

CORAM: HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MANMOHAN

Whether the Reporters of local papers may be allowed to see the judgment? No.

To be referred to the Reporter or not? No.

Whether the judgment should be reported in the Digest? No.

J U D G M E N T MANMOHAN, J

CM No.17392/2010(for exemption)

Allowed, subject to all just exceptions.

Accordingly, the application stands disposed of.

ITA 1520/2010

The present appeal has been filed under Section 260A of Income Tax Act, 1961 challenging the order dated 15th January, 2010 passed by the Income Tax Appellate Tribunal (for brevity, “Tribunal”) in ITA No. 1553/Del/2007 for the Assessment Year 1999-2000. 2010:DHC:4824-DB

Vide order dated 24th September, 2010, we have already dismissed ITA No.1487/2010 filed by the revenue against the present respondent-assessee challenging the same impugned order dated 15th January, 2010. It is pertinent to mention that by virtue of the impugned order dated 15th January, 2010, the Tribunal had disposed of six appeals filed by the revenue for the Assessment Years 1998-1999, 1999-2000, 2000-2001, 2001-2002, 2002-2003 and 2003-2004 respectively.

Consequently, in view of our order dated 24th September, 2010 in ITA No.1487/2010, the present appeal is also dismissed in limine but without any order as to costs.

MANMOHAN, J

CHIEF JUSTICE SEPTEMBER 27, 2010 js 2010:DHC:4824-DB

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