C I T UDAIPUR vs. PURSHOTTAM MALI

ITA/60/2006HC RajasthanRJHC01017154200523 May 2006Bench: RAJESH BALIA,RAJENDRA PRASAD VYAS2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the present appeal filed by the revenue must fail. This decision is based on the reasoning that the Income Tax Appellate Tribunal (ITAT) had already dismissed the revenue's appeals concerning assessment years 1992-93 to 1994-95 and 1996-97, as well as the assessee's cross-objection for assessment year 1992-93. Furthermore, the High Court had previously dismissed a similar appeal by the revenue (D.B. Income Tax Appeal No.48/2005) on November 5, 2005, on the grounds that the facts and issues were identical. Consequently, applying the same logic and precedent, the present appeal was dismissed. No specific issues were left undecided; the appeal was dismissed on procedural grounds and precedent.

What were the facts?

This is an appeal by the Commissioner of Income Tax (CIT), Udaipur, against an order of the Income Tax Appellate Tribunal (ITAT), Jodhpur Bench. The ITAT had passed orders in four appeals filed by the revenue concerning assessment years 1992-93, 1993-94, 1994-95, and 1996-97. Additionally, a cross-objection filed by the assessee, Shri Purshottam Mali, pertaining to assessment year 1992-93 was also considered. The revenue's appeals, raising similar issues, had been dismissed by the ITAT. The High Court notes that a previous appeal by the revenue against an ITAT order (ITA No.203/JDPR/2002) was dismissed on November 5, 2005, due to identical facts and issues. Therefore, the present appeal was also expected to fail.

What were the issues?

1. Whether the High Court should entertain the present appeal filed by the revenue against the ITAT's order, given that similar appeals involving identical facts and issues have already been dismissed. Assessee's Contention: The assessee did not file any specific arguments in the provided text. The judgment implies the assessee's position was upheld by the ITAT, leading to the dismissal of the revenue's appeals. Revenue's Contention: The revenue is appealing the ITAT's order. The judgment indicates that the revenue's appeals to the ITAT, which raised similar issues across multiple assessment years, were dismissed. The High Court's decision hinges on the fact that the revenue's appeals to the ITAT were dismissed, and a prior appeal by the revenue on identical grounds was also dismissed by the High Court.

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR JUDGMENT D.B. INCOME TAX APPEAL NO.60/2006 CIT, Udaipur Vs. Shri Purshottam Mali Date 23.5.2006 PRESENT HON'BLE MR.JUSTICE RAJESH BALIA HON'BLE MR. JUSTICE R.P. VYAS Mr. K.K. Bissa for the appellant. _____ This appeal arising out of the order of the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur passed in four appeals filed by the revenue relating to assessment year 1992-93 to 1994-95 and 1996-97 as well as cross objection filed by the assessee in relation to assessment year 1992-93. The appeal filed by the revenue, raising the similar issue, has been dismissed. It has been pointed out by the learned counsel for the Revenue that the appeal against the order passed in ITA No.203/JDPR/2002 was subject matter of D.B. Income Tax Appeal No.48/2005 along with the

2 order passed in the cross-examination relating to that assessment. The said appeal has been dismissed vide judgment dated 5.11.2005 as the facts and issues arising in all the appeals decided by the Tribunal are identical, this appeal must also fail in terms of the order dated 5th July, 2005. Accordingly, the appeal fails and is hereby dismissed. [ R.P. VYAS ], J. [ RAJESH BALIA ], J. babulal/

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