THE PR.COMMISSIONER OF INCOME TAX-4 vs. HAIER APPLIANCES INDIA PVT.LTD.

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ITA/278/2018HC DelhiDLHC01053272201729 November 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court held that the appeal filed by the Revenue had become infructuous. This was based on the submission of both parties that the issue in question had already been remanded to the Tribunal for a fresh decision by a prior order of the High Court dated September 1, 2017, in the assessee's appeal (ITA No. 563/2017). Consequently, the High Court disposed of the present appeal as infructuous without making any comments on the merits of the case. The application for condonation of delay in re-filing the appeal was also not examined or decided. The operative direction was to dispose of the appeal as infructuous.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-4 (Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is Haier Appliances India Pvt. Ltd. The appeal pertains to assessment year(s) not specified in the judgment. The Revenue's appeal has become infructuous due to a prior order dated September 1, 2017, passed by the High Court in an appeal filed by the assessee (ITA No. 563/2017). That order had remanded the issue in question back to the Tribunal for a fresh decision. Consequently, the Revenue's present appeal was disposed of as infructuous without any comments on the merits.

What were the issues?

The High Court was to decide whether the present appeal filed by the Revenue was maintainable or had become infructuous. The Revenue argued that its appeal had become infructuous in view of the High Court's order dated September 1, 2017, in the assessee's appeal (ITA No. 563/2017), which had remanded the issue to the Tribunal for a fresh decision. The judgment does not record any specific arguments from the assessee regarding the issues to be decided, other than implicitly agreeing that the appeal had become infructuous.

AI-generated summary — verify with the full judgment below

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 278/2018 & CM.8723/2018

THE PR.COMMISSIONER OF INCOME TAX-4..... Appellant

Through: Mr.Ruchir Bhatia, Advocate

versus

HAIER APPLIANCES INDIA PVT.LTD. ..... Respondent

Through: Mr.Aniket D. Agrawal, Advocate

CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

O R D E R %

29.11.2018

Counsel for the parties submit that the present appeal filed by the Revenue has become infructuous in view of the order dated 1st September, 2017 passed in the appeal [ITA No.563/2017] filed by the assessee. As per the said order, the issue in question has been remanded to the Tribunal for fresh decision. In view of above, the present appeal is disposed of as infructuous without making any comment. In view of the aforesaid position, we need not examine and pass any order in the application [CM.8723/2018] filed by the revenue for condonation of delay in re-filing the appeal.

SANJIV KHANNA, J

ANUP JAIRAM BHAMBHANI, J NOVEMBER 29, 2018 ssn

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