PR. COMMISSIONER OF INCOME TAX CENTRAL, JAIPUR vs. DAKSHA JAIN

ITA/153/2018HC RajasthanRJHC01066595201824 January 2019Bench: SANGEET LODHA,DINESH MEHTA1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeal deserves to be dismissed. The reasoning provided is that an earlier appeal filed by the Revenue against the identical common order of the Income Tax Appellate Tribunal (dated 21.02.2018) in a related matter (DB Income Tax Appeal No. 148/2018: Pr. Commissioner of Income Tax Central, Jaipur Vs. Daksha Jain) had already been dismissed by this Court on 30.10.2018. Therefore, following its own precedent, the Court dismissed the current appeal. No specific issue was decided on merits; the dismissal was based on the principle of res judicata or consistency with prior judicial pronouncements. No operative directions were issued other than the dismissal of the appeal.

What were the facts?

The appellant, Pr. Commissioner of Income Tax Central, Jaipur, filed an appeal against a common order dated 21.02.2018 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, in Income Tax Appeal No. 362/JODH/2017. The respondent is Daksha Jain. The present appeal, D.B. Income Tax Appeal No. 153/2018, was filed by the Revenue. The High Court noted that an appeal preferred by the Revenue against the same common order of the ITAT in a related matter (DB Income Tax Appeal No. 148/2018: Pr. Commissioner of Income Tax Central, Jaipur Vs. Daksha Jain) had already been dismissed by the Court on 30.10.2018.

What were the issues?

1. Whether the appeal filed by the Revenue against the common order dated 21.02.2018 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, in Income Tax Appeal No. 362/JODH/2017 deserves to be dismissed in light of the High Court's previous decision in a similar appeal. Contentions: Assessee: Not recorded. Revenue: Submitted that an appeal preferred by the Revenue against the common order dated 21.02.2018 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, in Income Tax Appeal No. 362/JODH/2017 has already been dismissed by this Court vide judgment dated 30.10.2018 in DB Income Tax Appeal No. 148/2018: Pr. Commissioner of Income Tax Central, Jaipur Vs. Daksha Jain, and therefore, in light of the said decision, the present appeal deserves to be dismissed.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 153/2018 Pr. Commissioner Of Income Tax Central, Jaipur, Jaipur ----Appellant Versus Daksha Jain W/o Shri Virendra Modi, Adarsh Nagar, Sirohi ----Respondent For Appellant(s) : Mr. K. K. Bissa. For Respondent(s) : - HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE DINESH MEHTA Order 24/01/2019 Learned counsel appearing for the appellant submits that an appeal preferred by the Revenue against the common order dated 21.02.2018 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur in Income Tax Appeal No.362/JODH/2017 has already been dismissed by this Court vide judgment dated 30.10.2018 in DB Income Tax Appeal No.148/2018 : Pr. Commissioner of Income Tax Central, Jaipur Vs. Daksha Jain and, therefore, in light of said decision the appeal deserves to be dismissed. Accordingly, the appeal is dismissed in light of decision of this Court in Daksha Jain (supra). (DINESH MEHTA),J (SANGEET LODHA),J 45-A.Arora/-

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