COMMISSIONER OF INCOME TAX vs. ANIL KUMAR BATRA

ITA/1522/2010HC Delhi27 September 20102 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal in limine. This decision was based on a previous order of the same court dated September 24, 2010, which had dismissed another appeal filed by the Revenue (ITA No. 1487/2010) against the same respondent-assessee and challenging the identical impugned order of the Tribunal dated January 15, 2010. The Tribunal's order had dealt with multiple assessment years. The High Court found no reason to deviate from its earlier decision and therefore dismissed the present appeal without going into the merits of the case. 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 pertained to Assessment Year 2000-2001. The High Court noted that it had previously dismissed another appeal filed by the Revenue (ITA No. 1487/2010) against the same respondent-assessee, challenging the identical impugned order of the Tribunal. The impugned order of the Tribunal had disposed of six appeals filed by the Revenue for various assessment years, including the one in dispute. Consequently, the present appeal was also dismissed in limine.

What were the issues?

1. Whether the High Court should entertain the present appeal filed by the Revenue against the impugned order of the Tribunal dated January 15, 2010, for Assessment Year 2000-2001, under Section 260A of the Income Tax Act, 1961. Assessee's Contention: The judgment does not record any specific arguments made by the assessee. The appeal was dismissed in limine. Revenue's Contention: The Revenue contended that the impugned order of the Tribunal was erroneous and sought to challenge it. However, the judgment does not detail the specific grounds of appeal or the arguments presented by the Revenue beyond the fact that they were challenging the Tribunal's order. The judgment also notes that a similar appeal filed by the Revenue against the same order was previously dismissed.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

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

+ ITA 1522/2010

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.17401/2010(for exemption)

Allowed, subject to all just exceptions.

Accordingly, the application stands disposed of.

ITA 1522/2010

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. 1554/Del/2007 for the Assessment Year 2000-2001. 2010:DHC:4825-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:4825-DB

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