THE PR. COMMISSIONER OF INCOME TAX-2 CHANDIGARH vs. M/S KOTLA HYDRO POWER PVT. LTD.

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ITA/32/2019HC Punjab & HaryanaPHHC01148540201826 February 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the application for dismissal of the appeal. The court noted that the revenue's counsel themselves stated that the facts of the present case were covered against the revenue by the decision of the High Court in Principal Commissioner of Income Tax-1, Chandigarh Vs. M/s Vardhman Chemtech Private Limited, Chandigarh, passed in ITA No.322 of 2016, decided on 28.08.2018. Consequently, the petition (appeal) was dismissed in the same terms as the aforementioned precedent. The reasoning was based on the concession made by the revenue's counsel and the binding nature of the prior judgment of the same court. Any pending civil miscellaneous applications were also disposed of.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-2, Chandigarh (the revenue) against M/s. Kotla Hydro Power Pvt. Ltd. (the assessee). The High Court of Punjab and Haryana at Chandigarh was hearing the appeal. An application was filed by the revenue for dismissal of the appeal in terms of a circular issued by the Central Board of Direct Taxes. The revenue's counsel stated that the facts of the present case were covered against the revenue by a previous decision of the same court in Principal Commissioner of Income Tax-1, Chandigarh Vs. M/s Vardhman Chemtech Private Limited, Chandigarh, passed in ITA No.322 of 2016, decided on 28.08.2018. The court considered the application and the main case.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed in terms of the circular issued by the Central Board of Direct Taxes, considering the facts are covered by a previous High Court decision? Assessee's Contention: The assessee's counsel did not explicitly argue but implicitly relied on the application for dismissal and the precedent set by the court in ITA No.322 of 2016. The revenue's counsel conceded that the facts of the present case were covered against the revenue by the decision in M/s Vardhman Chemtech Private Limited. Revenue's Contention: The revenue's counsel stated that the facts of the present case were covered against the revenue by the decision of this Court in Principal Commissioner of Income Tax-1, Chandigarh Vs. M/s Vardhman Chemtech Private Limited, Chandigarh, passed in ITA No.322 of 2016, decided on 28.08.2018. This statement led to the dismissal of the appeal.

AI-generated summary — verify with the full judgment below

209 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.32 of 2019 (O&M) Date of decision : 26.02.2020 The Principal Commissioner of Income Tax-2, Chandigarh ...... Appellant versus M/s. Kotla Hydro Power Pvt. Ltd. ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN *** Present :- Mrs. Urvashi Dhugga, Advocate for the applicant-appellant. Ms. Radhika Suri, Sr. Advocate with Mr. M.S.Kanda, Advocate for the respondent.

*** AJAY TEWARI, J. (Oral) CM-23515-CII-2019 This application has been filed for the dismissal of the appeal filed by the appellant in terms of the circular issued by the Central Board of Direct Taxes. For the reasons recorded, the application is allowed. Main case is taken up on board today itself. Main case Learned counsel for the appellant states that the facts of the present case are covered against the revenue by the decision of this Court in the matter of Principal Commissioner of Income Tax-1, Chandigarh Vs. M/s Vardhman Chemtech Private Limited, Chandigarh, passed in ITA No.322 of 2016, decided on 28.08.2018. POOJA SHARMA 2020.02.27 11:13 I attest to the accuracy and integrity of this document

-2- In the circumstances, the petition stands dismissed in the same terms as in ITA No.322 of 2016. Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE ( AVNEESH JHINGAN ) JUDGE 26.02.2020 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2020.02.27 11:13 I attest to the accuracy and integrity of this document

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