PR. COMMISSIONER OF INCOME TAX, AJMER vs. M/S ANANT SYNTEX LTD.

ITA/99/2017HC RajasthanRJHC01016969201726 November 2018Bench: SANGEET LODHA,DINESH MEHTA1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the present appeal. The reasoning was based on the fact that a similar appeal, D.B. Income Tax Appeal No.100/17, which arose from the same common order dated 10.07.2017 passed by the ITAT in ITA No.198/Jodh/2017, had already been dismissed by the High Court vide its order dated 06.02.2018. The Court found no reason to deviate from its prior decision and therefore, dismissed the present appeal in light of the said order. No specific issues regarding the merits of the ITAT's order were decided in this High Court judgment. The operative direction was the dismissal of the appeal.

What were the facts?

The appeal is filed by the Principal Commissioner of Income Tax, Ajmer (the appellant/revenue) against a common order dated 10.07.2017 passed by the Income Tax Appellate Tribunal (ITAT), Jodhpur Bench. The ITAT's order was in relation to ITA No.123/Jodh/2017 and ITA No.198/Jodh/2017. The respondent is M/s Anant Syntex Ltd. The appellant's counsel submitted that a similar appeal arising from the same common order of the ITAT (ITA No.198/Jodh/2017), bearing appeal number D.B. Income Tax Appeal No.100/17, was dismissed by this Court on 06.02.2018. Therefore, the appellant argued that the present appeal should also be dismissed on the same grounds.

What were the issues?

1. Whether the present appeal should be dismissed in light of the High Court's previous dismissal of a similar appeal arising from the same ITAT order? (Question of law). The appellant contended that since a prior appeal (D.B. Income Tax Appeal No.100/17) concerning the same common order dated 10.07.2017 passed by the ITAT in ITA No.198/Jodh/2017 was dismissed by this Court on 06.02.2018, the present appeal (D.B. Income Tax Appeal No. 99/2017) should also be dismissed on the same basis. The respondent did not record any specific arguments in the judgment.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN JODHPUR D.B. Income Tax Appeal No. 99/2017 Pr. Commissioner Of Income Tax, Ajmer. ----Appellant Versus M/s Anant Syntex Ltd., H Post Box No. 107,village Gathila Khera, Chittor Road, Bhilwara (Rajasthan). ----Respondent For Appellant(s) : Mr. K.K. Bissa, Mr. G.S. Chouhan For Respondent(s) : Mr. Vikas Balia, Mr. Pramod Vyas HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE DINESH MEHTA Order 26/11/2018 This appeal is directed against the common order dated 10.7.17 passed by the Income Tax Appellate Tribunal, Jodhpur Bench (‘ITAT’), Jodhpur in ITA No.123/Jodh/2017 and ITA No.198/Jodh/2017. Learned counsel appearing for the appellant submits that an appeal arising out of common order dated 10.7.17 passed by the ITAT in ITA No.198/Jodh/2017 being D.B. Income Tax Appeal No.100/17 already stands dismissed by this Court vide order dated 6.2.18 and therefore, this appeal also deserves to be dismissed in light of said order. Accordingly, this appeal is also dismissed in light of order dated 6.2.18 passed in D.B. Income Tax Appeal No.100/17. (DINESH MEHTA),J (SANGEET LODHA),J 38-Vij/-

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