COMMISSIONER OF INCOME TAX vs. ANIL KUMAR BATRA

ITA/1523/2010HC 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 the High Court's prior order dated September 24, 2010, in which it had already dismissed another appeal filed by the Revenue against the same assessee, Anil Kumar Batra, challenging the identical impugned order of the Tribunal dated January 15, 2010. The Tribunal's order had covered multiple assessment years, including the one under appeal. The High Court found no reason to deviate from its previous decision. Therefore, the appeal was dismissed without any order as to costs. No specific findings on the merits of the case were recorded as the appeal was dismissed on procedural grounds.

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). The assessment year in question is 2002-2003. The Tribunal's order had disposed of six appeals filed by the Revenue for assessment years 1998-1999 to 2003-2004. The High Court noted that it had already dismissed another appeal filed by the Revenue against the same assessee, Anil Kumar Batra, challenging the same impugned order of the Tribunal dated January 15, 2010, vide its order dated September 24, 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 order of the Tribunal dated January 15, 2010, for Assessment Year 2002-2003, when a similar appeal against the same order for a different assessment year had already been dismissed. (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: Not recorded. However, the appeal was filed under Section 260A of the Income Tax Act, 1961, which typically involves substantial questions of law. The fact that the Revenue filed the appeal implies they believed there was a valid ground to challenge the Tribunal's order.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

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

+ ITA 1523/2010

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.17428/2010(for exemption)

Allowed, subject to all just exceptions.

Accordingly, the application stands disposed of.

ITA 1523/2010

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. 1915/Del/2008 for the Assessment Year 2002-2003. 2010:DHC:4827-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:4827-DB

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