PR. COMMISSIONER OF INCOME TAX-(CENTRAL-2), vs. IECS SOLUTIONS PVT. LTD.

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ITA/23/2016HC DelhiDLHC01481774201508 January 2016Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court allowed the application for condonation of delay in re-filing the appeal, subject to all just exceptions. Subsequently, the Court dismissed the appeal. The reasoning for dismissal was that, in view of the Court's previous order dated 28th July, 2015 in ITA No. 509 of 2015 (Pr. Commissioner of Income Tax (Central-II) v. Aakash Arogya Mandir Pvt. Ltd.), no substantial question of law arises for consideration. The ratio decidendi is that if a prior judgment of the High Court on a similar issue establishes that no substantial question of law arises, subsequent appeals on the same grounds will also be dismissed on that basis. No specific issue was left undecided; the appeal was dismissed on the preliminary ground of no substantial question of law.

What were the facts?

The Pr. Commissioner of Income Tax (Central-2) filed an appeal before the Delhi High Court against an order of the Income Tax Appellate Tribunal (ITAT). The appeal was filed with a delay in re-filing, for which an application was made to condone the delay. The revenue also filed an application for condonation of delay in re-filing the appeal. The respondent is IECS Solutions Pvt. Ltd. The assessment years are not specified in the judgment. The amount in dispute is not stated. The procedural history involves applications for condonation of delay in re-filing the appeal.

What were the issues?

1. Whether a substantial question of law arises for consideration in the present appeal, concerning the order passed by the ITAT. The revenue contended that no substantial question of law arises, relying on a previous order of the High Court in ITA No. 509 of 2015 (Pr. Commissioner of Income Tax (Central-II) v. Aakash Arogya Mandir Pvt. Ltd.). The assessee's contentions are not recorded in the judgment. The specific provisions of the Income Tax Act under which the dispute arose are not mentioned.

AI-generated summary — verify with the full judgment below

ITA 23/2016 Page 1 of 2

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 6. +

ITA 23/2016

PR. COMMISSIONER OF INCOME TAX-(CENTRAL-2),

..... Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel with Ms Vibhooti Malhotra, Junior Standing Counsel and Ms Radhika Gupta, Advocate.

versus

IECS SOLUTIONS PVT. LTD.

..... Respondent

Through

CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R %

08.01.2016 CM No.603/2016 1. Allowed, subject to all just exceptions. 2. The application stands disposed of. CM No.604/2016 3. For the reasons stated in the application delay in re-filing the appeal is condoned. 4. The application stands disposed of.

ITA 23/2016 Page 2 of 2

ITA 23/2016 5. In view of the order dated 28th July, 2015 passed by this Court in ITA No.509 of 2015 (Pr. Commissioner of Income Tax (Central-II) v. Aakash Arogya Mandir Pvt. Ltd.), no substantial question of law arises. The present appeal is dismissed.

S.MURALIDHAR, J

VIBHU BAKHRU, J JANUARY 08, 2016 MK

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