ONGC VIDESH LTD. vs. ITO, INTERNATIONAL TAXATION

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ITA/360/2013HC DelhiDLHC01062036201323 March 2015Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.K.GAUBA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi, following its consistent approach in similar circumstances, dismissed the appeals as withdrawn. The court reasoned that issues sought to be urged as questions of law should be taken up in appropriate proceedings after the ITAT had decided the pending applications for rectification under Section 254(2). The court granted liberty to the appellant to urge any question, including those raised in the present appeals, in light of the final order to be made by the ITAT. The ITAT was directed to endeavor to complete its proceedings on the rectification applications at its earliest convenience, preferably within four months from the date of the order. No specific issue was left undecided, as the appeals were disposed of on procedural grounds.

What were the facts?

The assessee, ONGC Videsh Ltd., is aggrieved by a common order of the Income Tax Appellate Tribunal (ITAT) dated 16.11.2012. The assessee had filed applications under Section 254(2) of the Income Tax Act, 1961, seeking rectification of the ITAT's order, contending that certain arguments made by them were not addressed. The High Court of Delhi, in similar past instances, had adopted a practice of hearing such appeals only after the ITAT had decided the rectification applications. The appeals before the High Court were therefore dismissed as withdrawn, with liberty granted to the appellant to raise any question of law in future proceedings after the ITAT's final decision on the rectification applications. The ITAT was directed to expedite its proceedings and preferably conclude them within four months.

What were the issues?

1. Whether the High Court should entertain appeals against an ITAT order when the assessee has pending rectification applications before the ITAT under Section 254(2) of the Income Tax Act, 1961, on the grounds that certain contentions were not dealt with. Assessee's Contention: The assessee had filed rectification applications before the ITAT, arguing that their submissions were not considered in the original order. The High Court's intervention was sought in light of these pending applications. Revenue's Contention: The judgment does not explicitly record the revenue's contentions regarding the maintainability of the appeals before the High Court. However, the court's decision implies that the revenue's position, or at least the court's interpretation of procedural propriety, favored deferring the High Court's decision until the ITAT had ruled on the rectification applications.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

$-23-27 01- * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITANos.343/2013, 352/2013, 362/2013, 360/2013 & 361/2013 ONGC VIDESH LTD. Appellant Through: Mr. Prakash Kumar, Advocate. versus ITO, INTERNATIONAL TAXATION Respondent Through: Mr. Rohit Madan, Sr. Standing Counsel with Mr. Ruchir Bhatia, Jr. Standing Counsel and Mr. Akash Vajpai, Advocate. CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA ORDER % 23.03.2015 In these cases, the assessee is aggrieved by a common order of the Income Tax Appellate Tribunal (ITAT) dated 16.11.2012. It is pointed out that the assessee has filed applications under Section 254 (2) for rectification on the ground that certain contentions made by it were not dealt with in the impugned order. In similar circumstances, this Court had been adopting a consistent approach that the issues sought to be urged as questions of law would be taken up in appropriate proceedings after the decision of the ITAT. In these circumstances, the appeals are accordingly dismissed as withdrawn granting liberty to the appellant to urge any question including those raised in the present cases in the light of the final . Digitally Signed By:AMULYA Signature Not Verified

0(^- order to be made by the ITAT in their applications under Section 254(2). The ITAT shall endeavour to complete its proceedings in those applications and render final order at its earliest convenience and preferably within four months from today. The appeals are dismissed as withdrawn but in the above terms. S. RAVINDRA BHAT J -" R.K.d 'AUBA, j MARCH 23, 2015 /vikas/ 0

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