PRINCIPAL COMMISSIONER OF INCOME TAX-07 vs. ORIENTAL BANK OF COMMERCE

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ITA/591/2017HC DelhiDLHC01288756201713 October 2017Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the Revenue's counsel fairly conceded that the issues raised in the present appeals had already been decided against the Revenue and in favour of the Assessee by this Court's order dated 11th May, 2016 in ITA No.306/2016 (Principal Commissioner of Income Tax-07 v Oriental Bank of Commerce). Based on this concession, the Court found no reason to re-examine the issues. Therefore, the appeals filed by the Revenue were dismissed. The specific findings or reasoning from the prior judgment were not detailed in this order, but the principle applied is that a matter already decided by the same court between the same parties or on identical issues does not require a fresh adjudication.

What were the facts?

The Revenue, Principal Commissioner of Income Tax-07, filed these appeals (ITA Nos. 591/2017 & 593/2017) against a common order dated December 27, 2016, passed by the Income Tax Appellate Tribunal (ITAT). The ITAT's order pertained to Assessment Years 2008-09 and 2009-10, concerning the assessee, Oriental Bank of Commerce. The appeals were filed before the High Court of Delhi. The Revenue was represented by Mr. Sanjay Kumar, Junior Standing Counsel, while the Respondent, Oriental Bank of Commerce, was not represented.

What were the issues?

1. Whether the questions urged by the Revenue in these appeals stand answered against the Revenue and in favour of the Assessee by the order dated 11th May, 2016 passed by the High Court in ITA No.306/2016 (Principal Commissioner of Income Tax-07 v Oriental Bank of Commerce)? Assessee's Contention: Not recorded as the assessee was not represented. Revenue's Contention: The Revenue, through its counsel Mr. Sanjay Kumar, fairly stated that the questions raised in these appeals have already been decided against the Revenue and in favour of the Assessee by a previous order of the High Court in a similar matter.

AI-generated summary — verify with the full judgment below

ITA Nos. 591/2017 & 593/2017

Page 1 of 2

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 9 & 11 +

ITA 591/2017 PRINCIPAL COMMISSIONER OF INCOME TAX-07 ..... Appellant Through:Mr Sanjay Kumar, Junior Standing Counsel

versus

ORIENTAL BANK OF COMMERCE

..... Respondent

Through: None

And

ITA 593/2017 PRINCIPAL COMMISSIONER OF INCOME TAX-07 ..... Appellant Through:Mr Sanjay Kumar, Junior Standing Counsel

versus

ORIENTAL BANK OF COMMERCE

..... Respondent

Through: None CORAM: JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH

O R D E R %

13.10.2017

1.

These are appeals by the Revenue against the common order dated 27th December, 2016 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA Nos. 6795/Del/2013 and 6796/Del/2013 for the Assessment Years (‘AYs’) 2008-09 and 2009-10.

ITA Nos. 591/2017 & 593/2017

Page 2 of 2

2.Mr Sanjay Kumar, learned Junior Standing Counsel for the Revenue fairly states that the questions urged in these appeals by the Revenue stand answered against the Revenue and in favour of the Assessee by the order dated 11th May, 2016 passed by this Court in ITA No.306/2016 (Principal Commissioner of Income Tax-07 v Oriental Bank of Commerce).

3.

In that view of the matter, the appeals are dismissed.

S. MURALIDHAR, J.

PRATHIBA M. SINGH, J. OCTOBER 13, 2017 rd

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