THE PR. COMMISSIONER OF INCOME TAX -4 vs. M/S GUJARAT GUARDIAN LTD.

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ITA/995/2017HC DelhiDLHC01451935201710 January 2018Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the Income Tax Appellate Tribunal (ITAT) can extend an interim order beyond the statutorily permissible limit of 365 days. This decision is based on the precedent set by the High Court itself in the case of Pepsi Food Pvt. Ltd. vs. Assistant Commissioner of Income Tax, (2015) 376 ITR 87 (Del.). The Court found that the extension of the interim order granted by the ITAT in the present case was therefore not unwarranted. The appeal filed by the Revenue was dismissed on this ground. No issues were left undecided.

What were the facts?

This case involves an appeal by the Pr. Commissioner of Income Tax -4 (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The core issue revolves around the ITAT's power to extend an interim order beyond the statutory limit of 365 days. The Revenue challenged the ITAT's decision to grant such an extension. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this appeal before the High Court is not detailed.

What were the issues?

1. Whether the Income Tax Appellate Tribunal (ITAT) can extend an interim order beyond the statutorily permissible limit of 365 days? (Question of law, concerning the powers of the ITAT). The Revenue's contention is that the ITAT cannot extend an interim order beyond the statutory limit of 365 days. The judgment does not record any specific arguments or authorities relied upon by the Revenue in support of this contention, other than framing the question of law. The Respondent (Gujarat Guardian Ltd.) has not presented any arguments in the provided text. The judgment states that the question of law is covered by a previous High Court judgment.

AI-generated summary — verify with the full judgment below

$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 995/2017

THE PR. COMMISSIONER OF INCOME TAX -4 ..... Appellant

Through: Mr. Ruchir Bhatia, Sr. Standing Counsel.

versus

M/S GUJARAT GUARDIAN LTD.

..... Respondent

Through: Mr. Neeraj Jain and Mr. Aniket D. Agrawal, Advocates.

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R %

10.01.2018

The question of law urged by the Revenue in this case, viz., whether the Income Tax Appellate Tribunal (‘ITAT’) can extend an interim order beyond the statutorily permissible limit of 365 days, is covered by the judgment of this Court in Pepsi Food Pvt. Ltd. vs. Assistant Commissioner of Income Tax, (2015) 376 ITR 87 (Del.). The extension of the interim order granted in this case by the ITAT therefore was not unwarranted.

The appeal is therefore dismissed.

S. RAVINDRA BHAT, J

A. K. CHAWLA, J JANUARY 10, 2018 nn

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