THE PR. COMMISSIONER OF INCOME TAX (CENTRAL )-01, NEW DELHI vs. VARUN BEVERAGES LTD.

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ITA/38/2020HC DelhiDLHC01009727202018 March 2024Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the Income Tax Appellate Tribunal (ITAT) had followed its own previous decision in ITA 1475/2018, relating to Assessment Year 2006-2007. The High Court had, on the same day, upheld the ITAT's decision in ITA 1475/2018 by dismissing that appeal and other connected matters. Consequently, the High Court found no justification to entertain the present appeal, stating it would meet a similar fate. The appeal was dismissed. The specific grounds or the reasoning behind the ITAT's original decision in ITA 1475/2018 are not detailed in this High Court order, as the High Court's decision here is based on its prior ruling on the connected matter.

What were the facts?

The appeal before the Delhi High Court concerns the assessment year 2007-2008. The appellant is the Principal Commissioner of Income Tax (Central)-01, New Delhi, and the respondent is Varun Beverages Ltd. The Income Tax Appellate Tribunal (ITAT) had passed an order that is under challenge. The High Court notes that the ITAT's decision in this case essentially followed its own prior decision in ITA 1475/2018, which pertained to Assessment Year 2006-2007. The High Court had, on the same day, upheld the ITAT's decision in ITA 1475/2018 by dismissing that appeal and other connected matters.

What were the issues?

1. Whether the ITAT's decision for Assessment Year 2007-2008, which followed its decision for Assessment Year 2006-2007, is legally sustainable. (Question of law) The appellant, represented by Mr. Aseem Chawla, Sr. SC, argued that the ITAT's decision in the present case was based on its prior ruling in ITA 1475/2018. The respondent, represented by Mr. Divyansh Jain, argued that the ITAT's decision was correct. The High Court's order indicates that it had already dealt with the core issue in connected matters, specifically ITA 1475/2018, and found no justification to entertain the present appeal.

AI-generated summary — verify with the full judgment below

$~21 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 38/2020

THE PR. COMMISSIONER OF INCOME TAX (CENTRAL )-

01, NEW DELHI

..... Appellant

Through: Mr.Aseem Chawla, Sr.SC with

Ms.Pratishtha Chaudhary,

and Mr.Nivedita, Adv.

versus

VARUN BEVERAGES LTD. ..... Respondent

Through: Mr.Divyansh Jain, Mr.Paritosh

Jain and Mr.Abhishek Jain,

Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

18.03.2024

1.

Having heard learned counsels for parties we find that the Income Tax Appellate Tribunal ["ITAT"] has essentially followed the views expressed by it in ITA 1475/2018 relating to Assessment Year 2006-2007. The aforesaid decision has been upheld by us today while dismissing ITA 1475/2018 and other connected matters. 3. In view of the aforesaid, we find no justification to entertain the instant appeal which shall meet a similar fate. 4. Consequently, the instant appeal stands dismissed.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. MARCH 18, 2024/MJ 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 03/07/2025 at 00:25:30

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