PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. SH. NIRMAL KUMAR MINDA

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ITA/617/2023HC DelhiDLHC01045319202309 November 2023Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that since the issue in the present appeal (ITA 617/2023) is identical to the issue in ITA No. 616/2023, and in ITA No. 616/2023 the revenue's appeal was closed on the grounds that no substantial questions of law arose for consideration, the present appeal would also follow the same outcome. The court reasoned that if no substantial question of law was found in a prior, identical appeal, then no substantial question of law can be said to arise in this appeal either. Consequently, the appeal was closed. The operative direction was to close the appeal, meaning no substantive relief was granted or denied on the merits of the ITAT's order.

What were the facts?

The appeal concerns Assessment Year 2018-19 and is filed by the Principal Commissioner of Income Tax (Central)-2 (the revenue) against an order dated 03.05.2023 passed by the Income Tax Appellate Tribunal (the Tribunal). The revenue's counsel stated that the issue in this appeal is identical to the one in the respondent's (assessee's) appeal in ITA No. 616/2023. The High Court had previously decided ITA No. 616/2023 on 08.11.2023, closing the revenue's appeal on the grounds that no substantial questions of law arose for consideration. The present appeal was filed through Mr. Sanjay Kumar, learned senior standing counsel, while none appeared for the respondent/assessee.

What were the issues?

1. Whether the High Court has jurisdiction to entertain the present appeal, given that no substantial questions of law arise for consideration (as determined in a related appeal)? This issue turns on the interpretation and application of Section 260A of the Income Tax Act, 1961. The revenue, through its counsel Mr. Sanjay Kumar, argued that the issue is identical to ITA No. 616/2023. The assessee did not present any arguments as none appeared. The High Court's prior decision in ITA No. 616/2023, where it closed the revenue's appeal for lack of substantial questions of law, forms the basis for the revenue's contention that this appeal should follow the same fate.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

ITA 617/2023

Page 1 of 2

$~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI %

Decision delivered on: 09.11.2023 + ITA 617/2023

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2

..... Appellant

Through: Mr Sanjay Kumar, Sr. Standing

Counsel.

versus

SH. NIRMAL KUMAR MINDA

..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)]

RAJIV SHAKDHER, J. (ORAL):

CM APPL. 58379/2023 1. Allowed, subject to just exceptions. ITA 617/2023 2. This appeal concerns Assessment Year (AY) 2018-19. 3. Via the instant appeal, the appellant/revenue seeks to assail the order dated 03.05.2023 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 4. Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of appellant/revenue, says that the issue which arises in the instant appeal also obtains in the respondent’s/assessee’s appeal in ITA No. Digitally Signed By:VAISHALI CHAUHAN Signing Date:17.11.2023 18:09:12 Signature Not Verified

ITA 617/2023

Page 2 of 2

616/2023. 5. Via the decision dated 08.11.2023 passed in ITA No. 616/2023, we had closed the appellant’s/revenue’s appeal, as according to us no substantial questions of law arose for our consideration. 6. Since the issues in the instant appeal are the same, an identical result will follow. 7. Accordingly, the appeal is closed. 8. Parties will act based on the digitally signed copy of the order.

RAJIV SHAKDHER JUDGE

GIRISH KATHPALIA JUDGE

NOVEMBER 09, 2023/RY

Click here to check corrigendum, if any

Digitally Signed By:VAISHALI CHAUHAN Signing Date:17.11.2023 18:09:12 Signature Not Verified

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