COMMISSIONER OF INCOME TAX-(CENTRAL)-I vs. JAKSON LTD.

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ITA/960/2015HC DelhiDLHC01228356201415 December 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 condoned the delay of 348 days in re-filing the appeals, allowing the applications for condonation. Subsequently, the High Court dismissed the appeals filed by the Commissioner of Income Tax. This dismissal was based on the High Court's prior decision in ITA No. 910/2015, dated December 7, 2015, which was rendered in an appeal involving Jakson Engineers Ltd. The reasoning for the dismissal is that the present appeals were rendered infructuous or covered by the earlier judgment. No specific issues on the merits of the assessment were decided in these appeals.

What were the facts?

These appeals by the Commissioner of Income Tax (Central)-I are against the order of the Income Tax Appellate Tribunal (ITAT). The assessee is Jakson Ltd. in ITA 960/2015 and Jakson Engineers Ltd. in ITA 961/2015. The appeals were filed with a delay of 348 days, for which applications were made to condone the delay. The High Court of Delhi was considering these appeals.

What were the issues?

1. Whether the High Court should condone the delay of 348 days in re-filing the appeals, which is a question of procedure and discretion. The Revenue argued for condonation based on the reasons stated in the application. The Assessee's arguments are not recorded. 2. Whether the appeals filed by the Revenue should be dismissed in light of a previous decision of the High Court in ITA No. 910/2015 dated December 7, 2015, which involved the same respondent, Jakson Engineers Ltd. The Revenue's arguments on the merits of the appeals are not recorded as the appeals were dismissed based on the prior decision.

AI-generated summary — verify with the full judgment below

$- * IN THE HIGH COURT OF DELHI AT NEW DELHI 29. ITA 960/2015 COMMISSIONER OF INCOME TAX- (CENTRAL)-I ..... Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, Junior Standing Counsel, Mr Sharad Agarwal and Mr Shikhar Garg, Advocates. versus JAKSON LTD. Respondent Through: Mr Pranjal Srivastava, Advocate. AND 30. + ITA 961/2015 COMMISSIONER OF INCOME TAX- (CENTRAL)-I Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel with Mr Raghvendra Singh, Junior Standing Counsel, Mr Sharad Agarwal and Mr Shikhar Garg, Advocates. versus JAKSON ENGINEERS LTD. Respondent Through: Mr Pranj al Srivastava, Advocate. CORAM: JUSTICE S. MURALIDHAR JUSTICE VIBHU BAKHRU ORDER % 15.12.2015 CM No.30812/2015 in ITA 960/2015 ITA Nos.960 & 961/2015 / of 2 Digitally Signed By:AMULYA Signature Not Verified

1.

Allowed, subject to all just exceptions. 2. The application stands disposed of. CM No.30813/2015 in ITA 960/2015 CM No.30814/2015 in ITA 961/2015 3. For the reasons stated in the applications, the delay of 348 days in re filing the appeals is condoned. 4. The applications stand disposed of. ITA Nos.960/2015 & 961/2015 5. In view of the decision of this Court in ITA No.910/2015 dated 7'^ December, 2015 {Commissioner of Income Tax-(Central)-I v. Jakson Engineers Ltd., these appeals are dismissed. SMURALIDHAR, J VIBHUBAKHRU, J DECEMBER 15, 2015 MK ITA HosMO & 961/2015 Page 2 of 2

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