THE COMMISSIONER OF INCOME TAX -EXEMPTION vs. ERNET INDIA

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ITA/637/2018HC DelhiDLHC01133515201825 September 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arises for consideration in the present appeal. This conclusion was reached because the Revenue itself stated that a prior appeal filed by the Revenue against the identical impugned order for the same assessment year (2010-11) had already been dismissed by the High Court on May 28, 2018. That dismissal was in accordance with the High Court's own judgment in M/s GS1 India v. Director General of Income Tax (Exemption) and Anr. (2014) 360 ITR 138. Therefore, following the accepted position and the prior decision, the present appeal was also dismissed. No specific relief was granted or denied on merits as the appeal was dismissed on procedural grounds related to precedent.

What were the facts?

The Revenue, Commissioner of Income Tax - Exemption, filed an appeal against an order concerning ERNET India for the assessment year 2010-11. The High Court of Delhi noted that the Revenue had previously filed another appeal (ITA No. 642/2018) against the same impugned order for the same assessment year. This earlier appeal was dismissed by the High Court on May 28, 2018. The dismissal was based on the High Court's judgment in the case of M/s GS1 India v. Director General of Income Tax (Exemption) and Anr., (2014) 360 ITR 138.

What were the issues?

1. Whether a substantial question of law arises for consideration in the Revenue's appeal against the impugned order concerning ERNET India for the assessment year 2010-11. The Revenue argued that its appeal should be dismissed, citing the dismissal of a previous, identical appeal (ITA No. 642/2018) by the same court. This dismissal was based on the precedent set in M/s GS1 India v. Director General of Income Tax (Exemption) and Anr. The Revenue accepted this position. The judgment does not record any specific arguments from the assessee, ERNET India, on this point, other than implicitly agreeing with the dismissal based on the precedent.

AI-generated summary — verify with the full judgment below

$~5 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 637/2018

THE COMMISSIONER OF INCOME TAX -EXEMPTION ..... Appellant

Through: Mr. Ruchir Bhatia, Advocate

versus

ERNET INDIA

..... Respondent Through: Mr. Rohit Jain & Mr. Aniket D. Agrawal, Advocates

CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R %

25.09.2018

Learned counsel for the appellant/Revenue states that the appeal preferred by the Revenue against the same impugned order vide ITA No.642/2018 for the assessment year 2010-11, has been dismissed by this Court vide order dated 28.5.2018, following the judgment of this Court in M/s GS1 India v. Director General of Income Tax (Exemption) and Anr., (2014) 360 ITR 138.

In view of the aforesaid accepted position and decision in the respondent-assessee’s case, no substantial question of law arises for consideration. The appeal is dismissed.

SANJIV KHANNA, J

CHANDER SHEKHAR, J SEPTEMBER 25, 2018/tp

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