PR. COMMISSIONER OF INCOME TAX -7 vs. PRAGATI TOWER CORPORATION LTD.

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ITA/403/2024HC DelhiDLHC01045480202430 August 2024Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA1 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the appeal, ITA 403/2024, should be dismissed. This decision was based on the consensus between the appellant (Principal Commissioner of Income Tax -7) and the respondent (Pragati Tower Corporation Ltd.) that the appeal should be dismissed for the same reasons that led to the dismissal of ITA 469/2024. The court found no need to delve into the merits of the case, as both parties agreed on the outcome. The operative direction was the dismissal of the appeal. No specific issues were decided on their merits, and no part of the appeal was left undecided; the entire appeal was disposed of by dismissal.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax -7 (Appellant) against Pragati Tower Corporation Ltd. (Respondent). The appeal pertains to an order passed by an Income Tax Appellate Tribunal (ITAT). The present appeal, ITA 403/2024, was heard by the Delhi High Court. The learned counsels for both parties indicated that this appeal should be dismissed for reasons already assigned in a related appeal, ITA 469/2024. No specific assessment year or dispute amount is mentioned in this order.

What were the issues?

The primary issue before the Delhi High Court was whether ITA 403/2024 should be dismissed. The parties were ad idem, meaning they were in agreement, that the appeal should be dismissed for reasons already provided in ITA 469/2024. The judgment does not explicitly frame the issue as a question of law or mixed law and fact, nor does it name specific provisions of the Income Tax Act. The assessee's contentions are not recorded as they agreed with the revenue's position on dismissal. The revenue's contention, as indicated by the learned SSC, was that the appeal should be dismissed for reasons stated in ITA 469/2024.

AI-generated summary — verify with the full judgment below

$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 403/2024

PR. COMMISSIONER OF INCOME TAX -7 .....Appellant

Through: Mr. Ruchir Bhatia, SSC with

Mr. Anant Mann, Mr.

Pratyaksh Gupta, Mr Vikram

Chand, Advs.

versus

PRAGATI TOWER CORPORATION LTD. .....Respondent

Through: Mr. Ved Jain, Mr. Nischay Kantoor, Ms. Soniya Dodeja, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R %

30.08.2024

Since we have already dismissed ITA 469/2024, learned counsels for parties are ad idem that this appeal would merit dismissal for reasons assigned therein. Consequently, it shall stand dismissed.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J. AUGUST 30, 2024/neha 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 03/09/2024 at 11:53:10

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