PR. COMMISSIONER OF INCOME-TAX-VI NEW DELHI vs. NEC TECHNOLOGIES INDIA LIMITED (FORMERLY NEC HCL SYSTEM TECHNOLOGIES LIMITED)

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ITA/695/2017HC DelhiDLHC01342272201722 August 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 dismissed the appeal filed by the Revenue. The dismissal was based on two prior decisions of the High Court: Pr. Commissioner of Income Tax, Delhi – 6 v. NEC Technologies India Ltd. (ITA No.496/2016) and Pepsi Foods P. Ltd. v. Asst. CIT [2015] 376 ITR 87 (Delhi). The High Court found that the present appeal was covered by these precedents. The issue regarding the maintainability of the appeal, which was raised as a preliminary objection by the Assessee, was left open by the High Court, as the appeal was decided on merits. Therefore, no specific finding was given on the maintainability issue.

What were the facts?

The Revenue, identified as Pr. Commissioner of Income-Tax-VI, New Delhi, filed an appeal under Section 260A of the Income Tax Act, 1961, against an order dated March 10, 2017, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 1102/Del./2015. This order pertained to Assessment Year 2010-11. The Assessee is NEC Technologies India Limited (formerly NEC HCL System Technologies Limited). The High Court noted that the Assessee had raised a preliminary objection regarding the maintainability of the appeal against an interim order of the ITAT, referencing a prior High Court decision. However, the High Court ultimately dismissed the appeal on merits.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable against the interim order of the ITAT, as contended by the Assessee, relying on the decision in Lachman Dass Bhatia v. Assistant Commissioner of Income Tax (ITA No. 724/2010)? Assessee's Contention: The Assessee raised a preliminary objection regarding the maintainability of the appeal against the impugned interim order of the ITAT, citing the High Court's order in Lachman Dass Bhatia v. Assistant Commissioner of Income Tax. Revenue's Contention: The judgment does not record any specific contention from the Revenue regarding the maintainability of the appeal. The Revenue's appeal was dismissed on merits.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

ITA 695/2017 Page 1 of 2

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 25 +

ITA No. 695/2017

PR. COMMISSIONER OF INCOME-TAX-VI NEW DELHI ..... Appellant

Through: Mr. Arun Khatri, Advocate

versus

NEC TECHNOLOGIES INDIA LIMITED (FORMERLY NEC HCL SYSTEM TECHNOLOGIES LIMITED)

..... Respondent Through: Ms. Kavita Jha and Mr. Vaibhav Kalra, Advocates

CORAM: JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH

O R D E R %

22.08.2017

This is an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 (‘Act’) against the order dated 10th March, 2017 passed by the Income Tax Appellate Tribunal in ITA No. 1102/Del./2015 for the Assessment Year (‘AY’) 2010-11.

In view of the decision dated 1st August 2016 passed in ITA No.496/2016 (Pr. Commissioner of Income Tax, Delhi – 6 v. NEC Technologies India Ltd.) and the decision in Pepsi Foods P. Ltd. v. Asst. CIT [2015] 376 ITR 87 (Delhi), this appeal is dismissed.

It may also be noted here that the Assessee has raised a preliminary objection with regards to the maintainability of this very appeal against the

ITA 695/2017 Page 2 of 2

impugned interim order of the ITAT in view of the order dated 6th August, 2010 passed by this Court in ITA No. 724/2010 in Lachman Dass Bhatia v. Assistant Commissioner of Income Tax. However, the said question regarding maintainability is left open since, on merits, the appeal has been dismissed.

S. MURALIDHAR, J.

PRATHIBA M. SINGH, J. AUGUST 22, 2017 rd

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