COMMISSIONER OF INCOME TAX vs. ANIL KUMAR BATRA

ITA/1521/2010HC Delhi27 September 20102 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal filed by the Revenue in limine. This decision was based on a prior order passed by the same court on September 24, 2010, where another appeal filed by the Revenue (ITA No. 1487/2010) against the same respondent-assessee and challenging the identical order of the Tribunal dated January 15, 2010, was also dismissed. The Tribunal's order under challenge had disposed of six appeals filed by the Revenue for Assessment Years 1998-1999 to 2003-2004. Since the High Court had already ruled against the Revenue in a similar appeal, it applied the same reasoning to dismiss the present appeal. No costs were awarded.

What were the facts?

The Revenue, Commissioner of Income Tax, filed an appeal 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 disposed of six appeals filed by the Revenue for Assessment Years 1998-1999 to 2003-2004. The present appeal, ITA 1521/2010, pertains to Assessment Year 2003-2004. The High Court noted that it had already dismissed another appeal filed by the Revenue (ITA No. 1487/2010) against the same respondent-assessee, Anil Kumar Batra, challenging the identical impugned order of the Tribunal dated January 15, 2010. Consequently, the present appeal was also dismissed in limine.

What were the issues?

1. Whether the High Court should entertain the appeal filed by the Revenue against the Tribunal's order dated January 15, 2010, concerning Assessment Year 2003-2004, under Section 260A of the Income Tax Act, 1961. Assessee's Contention: Not recorded as the appeal was dismissed in limine. Revenue's Contention: The Revenue contended that the High Court should allow its appeal. However, the specific grounds or arguments were not detailed in the judgment as the appeal was dismissed without going into the merits. The Revenue relied on the fact that it had filed the appeal against the Tribunal's order.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

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

+ ITA 1521/2010

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.17396/2010(for exemption)

Allowed, subject to all just exceptions.

Accordingly, the application stands disposed of.

ITA 1521/2010

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. 1916/Del/2008 for the Assessment Year 2003-2004. 2010:DHC:4826-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:4826-DB

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