PR. COMMISSIONER OF INCOME TAX-(CENTRAL-2) vs. EXTRA MARKETING PVT. LTD.,

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ITA/846/2015HC DelhiDLHC01481894201506 November 2015Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi held that no substantial question of law arises from the order dated 3rd November, 2015, passed by the Income Tax Appellate Tribunal in ITA No. 834/2015. The Court explicitly referenced its prior order of the same date in the aforementioned appeal (Pr. Commissioner of Income Tax (Central-2) v. Extra Marketing Pvt. Ltd.). Based on this prior decision, the High Court concluded that the present appeals filed by the Revenue did not warrant further consideration on merits as they did not present a substantial question of law. Consequently, the appeals were dismissed. No specific issues were decided in these appeals themselves, as the dismissal was based on the absence of a substantial question of law, referencing a prior, related decision.

What were the facts?

These are appeals filed by the Principal Commissioner of Income Tax (Central-2) against the order dated 3rd November, 2015, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 834/2015, which was decided in favour of the respondent assessee, Extra Marketing Pvt. Ltd. The present appeals (ITA Nos. 843, 846 & 847 of 2015) were filed by the Revenue. The High Court of Delhi was considering whether any substantial question of law arose from the ITAT's order. The procedural history indicates that the High Court had previously passed an order on 3rd November, 2015, in a related matter (ITA No. 834/2015) involving the same parties.

What were the issues?

1. Whether a substantial question of law arises from the order of the Income Tax Appellate Tribunal dated 3rd November, 2015, in ITA No. 834/2015, concerning the assessment of Extra Marketing Pvt. Ltd. (Assessee) by the Principal Commissioner of Income Tax (Central-2) (Revenue)? Assessee's Contention: The judgment does not record any specific contentions made by the assessee in these appeals. The decision hinges on the High Court's prior order. Revenue's Contention: The Revenue, through its Senior Standing Counsel, appealed the ITAT's order. The High Court's decision to dismiss the appeals implies that the Revenue's arguments, if any, were not found to raise a substantial question of law. The judgment does not detail the specific arguments presented by the Revenue.

AI-generated summary — verify with the full judgment below

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 16. + ITA 843/2015 PR. COMMISSIONER OF INCOME TAX-(CENTRAL-2), ..... Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel with Ms Lakshmi Gurung, Junior Standing Counsel, Ms Radhika Gupta and Mr Abhishek Sharma, Advocates. versus EXTRA MARKETING PVT. LTD. Respondent Through 19. WITH ITA 846/2015 PR. COMMISSIONER OF INCOME TAX-(CENTRAL-2) Appellant Through: Ms Suruchi Aggarwal, Senior Standing Counsel with Ms Lakshmi Gurung, Junior Standing Counsel, Ms Radhika Gupta and Mr Abhishek Sharma, Advocates. versus EXTRA MARKETING PVT. LTD., Respondent Through AND 20. + ITA 847/2015 PR. COMMISSIONER OF mCOME TAX-(CENTRAL-2), Appellant Through: Ms Suruchi Aggarwal, Senior Standing ITA Nos.843, 846 & 847 of2015 Page 1 of2 Digitally Signed By:AMULYA Signature Not Verified

Counsel with Ms Lakshmi Gurung, Junior Standing Counsel, Ms Radhika Gupta and Mr Abhishek Sharma, Advocates. versus EXTRA MARKETING PVT. LTD. Respondent Through CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU ORDER % 06.11.2015 CM No.26197/2015 in ITA 843/2015 1. Allowed, subject to all just exceptions. 2. The application stands disposed of. ITA Nos.843/2015. 846/2015 & 847/2015 3. In ,view of the order dated 3*^^ November, 2015 passed by this Court in ITA No. 834/2015 (Pr. Commissioner of Income Tax (Central-2) v. Extra Marketing Pvt. Ltd.), no substantial question of law arises. The present appeals are dismissed. S.MURALIDIIAR, J VIBHU BAKHRU, J NOVEMBER 06,2015/MK ITA Nos.843, 846 & 847 of2015 Page 2 of 2

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