THE PR. COMMISSIONER OF INCOME TAX -5 vs. LI & FUNG ( INDIA ) PVT. LTD.

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ITA/831/2019HC DelhiDLHC01037362201913 September 2019Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that it was not inclined to entertain the present appeal. This decision was based on the fact that the issue in dispute was squarely covered by the High Court's own earlier order in ITA No. 674/2016, dated 05.09.2016, which was also in the case of the respondent assessee. The Court found no reason to deviate from its previous pronouncement. Consequently, the appeal was dismissed. No specific findings on the merits of the assessment year 2011-12 were made, as the appeal was disposed of on the ground of being covered by precedent.

What were the facts?

The Principal Commissioner of Income Tax - 5 (the Revenue) filed an appeal against the order dated 21.02.2019 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 1470/Del/2016. The appeal pertains to assessment year 2011-12 and concerns the assessee, Li & Fung (India) Pvt. Ltd. The ITAT's impugned order was based on a previous order of the Delhi High Court in ITA No. 674/2016, dated 05.09.2016, which also involved the same assessee. The High Court noted that the issue in the present appeal was squarely covered by its earlier decision.

What were the issues?

1. Whether the High Court should entertain the present appeal filed by the Revenue against the ITAT's order dated 21.02.2019 for assessment year 2011-12. Assessee's Contention: The assessee did not present any arguments as the High Court found the issue to be covered by its prior decision. The judgment does not record any specific arguments made by the assessee. Revenue's Contention: The Revenue, through its counsel, presented the appeal seeking to challenge the ITAT's order. The judgment does not record specific arguments made by the Revenue beyond filing the appeal.

AI-generated summary — verify with the full judgment below

$~52. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 831/2019 and C.M. No. 40954/2019

THE PR. COMMISSIONER OF INCOME TAX -5 ..... Appellant

Through: Mr. Ruchir Bhatia, Advocate.

versus

LI & FUNG ( INDIA ) PVT. LTD. ..... Respondent Through: Mr. Neeraj Jain, Mr. Aniket D. Agrawal and Ms. Devika Jain, Advocates.

CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R % 13.09.2019

The Department has preferred the present appeal to assail the order dated 21.02.2019 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 1470/Del/2016 relating to assessment year 2011-12. The order passed by the Tribunal relates to the same assessee in respect of the other assessment years as well with which we are not concerned.

A perusal of the impugned order shows that the same is premised on an earlier order passed by this Court in ITA No. 674/2016 dated 05.09.2016 in the case of the respondent assessee itself. Since the issue is squarely covered by the said decision of this Court, we are not inclined to entertain

the present appeal.

Dismissed.

VIPIN SANGHI, J

SANJEEV NARULA, J SEPTEMBER 13, 2019 kd

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