THE PRINCIPAL COMMISSIONER OF INCOME TAX, FARIDABAD vs. M/S KNORR-BREMSE INDIA PVT. LTD.

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ITA/179/2021HC Punjab & HaryanaPHHC01105135202124 August 2022Bench: MR. JUSTICE TEJINDER SINGH DHINDSA,MR. JUSTICE DEEPAK MANCHANDA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the issue raised in the instant appeal is covered by a common judgment dated 10.12.2019 passed by a Co-ordinate Bench of the same Court in ITA-8535-2018 (Principal Commissioner of Income-Tax, Faridabad vs. M/s Knorr-Bremse India Pvt. Ltd.). Consequently, the High Court dismissed the instant appeal in terms of the aforementioned judgment. The reasoning is that the present appeal addresses the same issue that was decided in a prior, similar case by a coordinate bench of the same court. The ratio decidendi is that if an issue has been authoritatively decided by a coordinate bench of the same High Court, subsequent appeals raising the same issue can be disposed of based on that precedent. The operative direction is the dismissal of the appeal.

What were the facts?

The appeal is filed by the Principal Commissioner of Income Tax, Faridabad against the order of the Income Tax Appellate Tribunal (ITAT), Delhi Bench dated 07.08.2020. The assessment year in question is 2011-12. The respondent is M/s Knorr-Bremse India Pvt. Ltd. The High Court of Punjab and Haryana at Chandigarh is considering the appeal under Section 260A of the Income Tax Act, 1961. The High Court noted that the issue raised in the present appeal is covered by a common judgment dated 10.12.2019 passed by a Co-ordinate Bench of the same Court in a batch of appeals, including ITA-8535-2018, which also involved Principal Commissioner of Income-Tax, Faridabad versus M/s Knorr-Bremse India Pvt. Ltd.

What were the issues?

1. Whether the issue raised in the instant appeal is covered by the common judgment dated 10.12.2019 passed by a Co-ordinate Bench of this Court in ITA-8535-2018 (Principal Commissioner of Income-Tax, Faridabad vs. M/s Knorr-Bremse India Pvt. Ltd.). Assessee's Contentions: The judgment does not record any specific contentions made by the assessee, M/s Knorr-Bremse India Pvt. Ltd., in this appeal. However, the High Court's decision implies that the assessee's position in the prior related case was accepted. Revenue's Contentions: The revenue, represented by the Principal Commissioner of Income Tax, Faridabad, has filed the present appeal. The judgment does not detail the specific arguments presented by the revenue in this particular appeal. However, the fact that they are appealing suggests they disagree with the ITAT's order and potentially the prior High Court judgment.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

110 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-179-2021(O&M)

Date of Decision:24.08.2022 Principal Commissioner of Income Tax, Faridabad

....... Appellant versus M/S KNORR-BREMSE INDIA PVT. LTD. ...... Respondent CORAM : HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE DEEPAK MANCHANDA *** Present: Mr. T. K. Joshi, Senior Standing Counsel assisted by Mr. Vikram Bali, Junior Standing Counsel for the appellant. *** TEJINDER SINGH DHINDSA,

J. (ORAL)

Instant appeal has been filed under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Delhi Bench dated 07.08.2020 passed in ITA No. 2277/Del/2017 for the assessment year 2011-12. Having heard counsel at length and having perused the pleadings on record, we are of the considered view that the issue raised in the instant appeal would be covered in terms of common judgment dated 10.12.2019 passed by a Co-ordinate Bench of this Court in a bunch of ITAs including ITA-8535-2018 (Principal Commissioner of Income-Tax, Faridabad vs. M/s Knorr-Bremse India Pvt. Ltd.). Accordingly instant appeal is dismissed in terms of judgement SUNITA NAGPAL 2022.08.26 09:12 I attest to the accuracy and authenticiy of this order/judgment

ITA-179-2021(O&M) -2- dated 10.12.2019 passed by the Coordinate Bench in M/s Knorr-Bremse India Pvt. Ltd.'s case (supra). (TEJINDER SINGH DHINDSA) JUDGE (DEEPAK MANCHANDA) JUDGE 24.08.2022 sunita Whether speaking/reasoned Yes/No Whether Reportable Yes/No

SUNITA NAGPAL 2022.08.26 09:12 I attest to the accuracy and authenticiy of this order/judgment

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