CIT (Central-1) vs. ELEL HOTELS and INVESTMENT LTD

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ITA/173/2011HC Delhi14 February 20121 pages
AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi, upon hearing the submissions of both the Revenue and the assessee, agreed to set aside the impugned order dated 16.04.2010 passed by the Income Tax Appellate Tribunal in ITA Nos. 4513 and 4514/Del./09 for assessment years 2003-04 and 2004-05. The Court noted that both parties had agreed to this course of action, referencing a detailed order in a related appeal (ITA 354/2011). The Court clarified that neither party had accepted the case of the other side. Consequently, the appeals before the Tribunal were to be decided afresh. No decision was made on the merits of the original dispute.

What were the facts?

The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated 16.04.2010 passed by the Income Tax Appellate Tribunal (Tribunal). This order pertained to ITA Nos. 4513 and 4514/Del./09 for assessment years 2003-04 and 2004-05. The assessment orders under challenge were dated 31.12.2008, passed under Section 143(3) read with Section 153A of the Act. During the hearing before the High Court, both the Revenue's counsel and the assessee's counsel agreed that the impugned Tribunal order should be set aside for a fresh decision by the Tribunal, referencing a detailed order in a related appeal (ITA 354/2011). The court accepted these submissions.

What were the issues?

1. Whether the High Court should set aside the order of the Income Tax Appellate Tribunal dated 16.04.2010 in ITA Nos. 4513 and 4514/Del./09 for assessment years 2003-04 and 2004-05, and direct the Tribunal to decide the appeals afresh. Assessee's Contentions: The assessee's counsel agreed with the Revenue's submission that the impugned order of the Tribunal should be set aside and the appeals should be decided afresh by the Tribunal. The assessee's counsel stated that the statements of the counsel for the parties are taken on record and accepted. Revenue's Contentions: The Revenue's counsel submitted that the impugned order passed by the Tribunal may be set aside in view of the High Court's detailed order passed in ITA 354/2011 for a fresh decision by the Tribunal. The Revenue's counsel stated that the statements of the counsel for the parties are taken on record and accepted.

Which sections of the Income-tax Act were involved?

Section 260A,Section 143(3),Section 153A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . . . ITA 173/2011 . ITA 345/2011 . . . CIT (Central-1) ..... Appellant . Through Ms. Rashmi Chopra, sr. standing counsel . versus . . . ELEL HOTELS and INVESTMENT LTD ..... Respondent . Through Mr. M S Syali, Sr. Adv. with Mr. Rahul Sateeja, Adv. . . . CORAM: . HON'BLE MR. JUSTICE SANJIV KHANNA . HON'BLE MR. JUSTICE R.V.EASWAR . . . O R D E R . 14.02.2012 . . . This appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 is directed against the order dated 16.4.2010 passed by the Income Tax Appellate Tribunal (Tribunal, for short) in ITA Nos.4513 and 4514/Del./09 pertaining to the assessment years 2003-04 and 2004-05. It relates to the assessment orders dated 31.12.2008 passed under Section 143(3) read with Section 153A. . 2. During the course of hearing, ld. counsel for the Revenue and the assessee have submitted that the impugned order passed by the Tribunal may be set aside in view of our detailed order passed in ITA 354/2011 for a fresh decision by the tribunal. Statements of the counsel for the parties are taken on record and accepted. It is clarified that neither the respondent-assessee nor the Revenue has accepted the case of the other side. Accordingly, the impugned order dated 16.4.2010, in ITA No.4513, 4514/Del./09 for assessment years 2003-04 and 2004-05 is set aside. The said appeal will be decided afresh by the Tribunal. . . . SANJIV KHANNA, J . . . . . . . R.V.EASWAR, J . FEBRUARY 14, 2012 . vld . . . $ 4 . . .

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