COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-1, NEW DELHI vs. GE PRECISION HEALTHCARE LLC

PDF · subscribers
ITA/198/2024HC DelhiDLHC01015553202422 March 2024Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the view taken by the Income Tax Appellate Tribunal was in consonance with the law laid down by the Supreme Court in Engineering Analysis Centre for Excellence vs. CIT [(2022) 3 SCC 321]. The High Court found that the ITAT's decision aligned with the Supreme Court's pronouncements. Consequently, the appeal filed by the Revenue was dismissed. The ratio decidendi is that if the ITAT's order is found to be in line with the Supreme Court's established legal principles, the High Court will not interfere. The operative direction was the dismissal of the appeal. No issue was expressly left undecided.

What were the facts?

The Commissioner of Income Tax International Taxation-1, New Delhi (Revenue) filed an appeal before the Delhi High Court against an order passed by the Income Tax Appellate Tribunal (ITAT). The appeal was filed with a delay of 33 days, for which an application to condone the delay was made. The assessee, GE Precision Healthcare LLC, was represented by none. The High Court heard the learned counsel for the Revenue.

What were the issues?

1. Whether the Income Tax Appellate Tribunal's view is in consonance with the law laid down by the Supreme Court in Engineering Analysis Centre for Excellence vs. CIT [(2022) 3 SCC 321]? (Question of law) The Revenue argued that the ITAT's view was not in consonance with the Supreme Court's decision in Engineering Analysis Centre for Excellence vs. CIT. The Revenue relied on the Supreme Court's judgment to support its contention. The judgment records no argument for the assessee.

AI-generated summary — verify with the full judgment below

$~71 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 198/2024 & CM APPL. 18168/2024 (delay)

COMMISSIONER OF INCOME TAX INTERNATIONAL

TAXATION-1, NEW DELHI

..... Appellant

Through: Mr. Sunil Agrawal, SSC with Mr. Shivansh Pandya, Mr. Utkarsh Tiwari, Advs.

Versus

GE PRECISION HEALTHCARE LLC ..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

22.03.2024 CM APPL. 18167/2024 (Ex.) 1. Allowed, subject to all just exceptions. 2. The application is disposed of. CM APPL. 18168/2024 (delay) Bearing in mind the disclosures made, the delay of 33 days in filing the appeal is condoned.

The application shall stand disposed of. ITA 198/2024 Having heard Mr. Agarwal, learned counsel appearing in support of the appeal, we find that the view taken by the Income Tax Appellate Tribunal is in consonance with the law laid down by the Supreme Court in Engineering Analysis Centre for Excellence vs. CIT [(2022) 3 SCC 321]. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 28/03/2024 at 11:27:56

In view of the aforesaid, this appeal shall stand dismissed.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. MARCH 22, 2024/neha This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 28/03/2024 at 11:27:56

Recent GST High Court judgments

Search GST case law →