PRINCIPAL COMMISSIONER OF INCOMATAX -2 vs. M/S BSES YAMUNA POWER LTD.

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ITA/35/2020HC DelhiDLHC01051662201924 January 2020Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court decided to dispose of the present appeals (ITA 35/2020 and ITA 37/2020) in terms of its previous order dated 08.01.2020 passed in ITA No. 02/2020. This implies that the High Court found the reasoning and decision in the earlier order to be applicable to the present appeals. The judgment does not provide details of the specific issues decided in ITA No. 02/2020 or the reasoning behind that decision. Therefore, the findings, reasoning, and ratio decidendi for the present appeals are not explicitly stated in this order. The operative directions would be to follow the order dated 08.01.2020. No issue was expressly left undecided; rather, the appeals were disposed of based on a prior ruling.

What were the facts?

The Revenue, Pr. Commissioner of Income Tax, Delhi-2, filed two appeals (ITA 35/2020 and ITA 37/2020) against the order dated 25.03.2019 passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'A'. The ITAT's order dealt with appeals concerning Assessment Year 2005-06 (ITA No. 6226/Del/2018) and Assessment Year 2008-09 (ITA No. 6229/Del/2018). The appeals before the High Court were filed with a delay in re-filing, which was condoned. The High Court noted that similar issues raised by the Revenue in other appeals (ITA Nos. 02/2020 & 03/2020, disposed of on 08.01.2020, and ITA Nos. 04/2020 & 06/2020, disposed of on 10.01.2020) had already been decided by it. The present appeals were also disposed of in terms of the order dated 08.01.2020.

What were the issues?

The High Court had to decide the issues raised by the Revenue in its appeals against the ITAT's order. The judgment does not explicitly frame these as numbered questions of law. However, based on the context of the Revenue's appeals, the core issue revolves around the correctness of the ITAT's decision concerning the assessment orders for AY 2005-06 and AY 2008-09. The Revenue contended that the ITAT's order was erroneous. The judgment states that the present appeals are disposed of in terms of a previous order dated 08.01.2020 in ITA No. 02/2020. This implies that the issues in the present appeals are identical or similar to those decided in ITA No. 02/2020. The judgment does not record the specific contentions of either the Assessee (M/s BSES Yamuna Power Ltd.) or the Revenue regarding the merits of the ITAT's decision, nor does it name any specific authorities, circulars, or precedents relied upon by either party in the present appeals.

AI-generated summary — verify with the full judgment below

$~29 & 33. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 35/2020 + ITA 37/2020

PR. COMMISSIONER OF INCOME TAX, DELHI-2..... Appellant Through: Ms. Vibhooti Malhotra and Mr.Ajinkya Tiwari, Advocates.

versus

M/S BSES YAMUNA POWER LTD.

..... Respondent Through: Ms. Kavita Jha and Mr. Udit Naresh, Advocates.

CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R % 24.01.2020

C.M. No. 2707/2020 and C.M. No. 2784/2020

Exemptions allowed, subject to all just exceptions.

The applications stand disposed of. C.M. No. 2709/2020 and C.M. No. 2785/2020

For the reasons stated in the applications, the same are allowed. The delay in re-filing is condoned. ITA 35/2020 and ITA 37/2020

Issue notice. Learned counsel for the respondent accepts notice.

The present appeal preferred by the Revenue relates to the order dated

25.03.2019 passed by the Income Tax Appellate Tribunal, Delhi Bench: „A‟, New Delhi in ITA No. 6226/Del/2018 (in respect of Assessment Year 2005- 06) and in ITA No. 6229/Del/2018 (in respect of Assessment Year 2008-09). The Tribunal has dealt with several assessment orders by the same impugned order.

This Court has dealt with the issues raised by the Revenue in ITA Nos. 02/2020 & 03/2020, which were both disposed of by our order dated 08.01.2020. Two other ITAs i.e. ITA Nos. 04/2020 & 06/2020 have also been disposed of in terms of our order dated 08.01.2020 on 10.01.2020.

The present appeal is also disposed of in terms of the said order dated 08.01.2020 in ITA No. 02/2020.

VIPIN SANGHI, J

SANJEEV NARULA, J JANUARY 24, 2020 B.S. Rohella

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