THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. ALL INDIA FINE ARTS & CRAFTS SOCIETY

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ITA/983/2019HC DelhiDLHC01000262201916 December 2019Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the Revenue's appeal. The Court noted that learned counsel for the appellant (Revenue) had drawn attention to a previous order dated 19.08.2019 in ITA No. 754/2019, where the Revenue's appeal from the ITAT's order dated 14.02.2019 (in relation to the respondent assessee for assessment year 2009-10) was dismissed. The Court observed that the impugned order of the Tribunal relied on the said earlier order. Since the High Court had already held that no substantial question of law arose for consideration in the previous appeal, it found no merit in the present appeal and accordingly dismissed it. The operative direction was the dismissal of the appeal.

What were the facts?

The Commissioner of Income Tax (Exemptions) (Revenue) filed an appeal against an order of the Income Tax Appellate Tribunal (ITAT). The appeal pertains to the respondent assessee, All India Fine Arts & Crafts Society. The assessment year in question is not explicitly stated for this specific appeal, but the ITAT's impugned order relies on an earlier order dated 14.02.2019 concerning assessment year 2009-10. The Revenue's appeal against the ITAT's order for assessment year 2009-10 was previously dismissed by the High Court on 19.08.2019.

What were the issues?

1. Whether the High Court should consider the appeal filed by the Revenue against the ITAT's order, given that a similar appeal for a prior assessment year concerning the same assessee was dismissed by the High Court on the ground that no substantial question of law arises. Assessee's Contentions: The judgment does not record any specific contentions made by the assessee. The appeal was dismissed based on a previous High Court order. Revenue's Contentions: The Revenue argued that the ITAT's order, which was the subject of the appeal, relied on an earlier ITAT order for assessment year 2009-10. The Revenue's appeal against that earlier order had been dismissed by the High Court.

AI-generated summary — verify with the full judgment below

$~2. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 983/2019 and CM APPL. 52881/2019

THE COMMISSIONER OF

INCOME TAX (EXEMPTIONS)

..... Appellant Through: Mr. Ajit Sharma and Ms. Adeeba Mujahid, Advocates.

versus

ALL INDIA FINE ARTS & CRAFTS SOCIETY ..... Respondent

Through:

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

O R D E R % 16.12.2019

At the outset, learned counsel for the appellant has fairly drawn our attention to the order dated 19.08.2019 passed in ITA No. 754/2019, whereby the Revenue’s appeal from the order dated 14.02.2019 passed in ITA No. 1449/Del/2013 in relation to the respondent assessee for the assessment year 2009-10 was dismissed by this Court. The impugned order passed by the Tribunal relies on the said earlier order dated 14.02.2019 in relation to the assessment year 2009-10. Since this Court has already held that no substantial question arises for our consideration, we find no merit in this appeal and the same is dismissed.

VIPIN SANGHI, J

SANJEEV NARULA, J DECEMBER 16, 2019 kd

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