THE PR. COMMISSIONER OF INCOME TAX, GURGAON vs. CEB INDIA PVT. LTD.

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ITA/68/2019HC Punjab & HaryanaPHHC01147692201805 September 2019Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE HARNARESH SINGH GILL1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Punjab and Haryana at Chandigarh condoned the delay of 202 days in refiling the appeal. The Court noted that the learned counsel for the appellant (Revenue) fairly stated that the facts of the present case were covered by the decision of this Court in ITA No. 540-2017, titled The Pr. Commissioner of Income Tax, Gurgaon vs. Corporate Executive Board India P. Ltd., Gurgaon. In view of this statement, the present appeal was dismissed in terms of the aforementioned decision. The reasoning is based on the concession made by the appellant's counsel that the present case is identical to a previously decided case. The ratio decidendi is that if a party concedes that the facts of their case are covered by a binding precedent of the same court, the appeal will be dismissed in terms of that precedent. No specific issue was left undecided; the appeal was disposed of based on the concession.

What were the facts?

The appellant, Pr. Commissioner of Income Tax, Gurgaon, filed an appeal against the order of the Income Tax Appellate Tribunal (ITAT). The respondent is CEB India Pvt. Ltd. (formerly known as Corporate Executive Board India P. Ltd.). The appeal was filed with a delay of 202 days in refiling. The High Court of Punjab and Haryana at Chandigarh considered the appeal. The appellant's counsel conceded that the facts of the present case were covered by a previous decision of the same court in ITA No. 540-2017, also titled The Pr. Commissioner of Income Tax, Gurgaon vs. Corporate Executive Board India P. Ltd., Gurgaon.

What were the issues?

1. Whether the present appeal is covered by the decision of this Court in ITA No. 540-2017, titled The Pr. Commissioner of Income Tax, Gurgaon vs. Corporate Executive Board India P. Ltd., Gurgaon? (Question of law) Contentions: Assessee: The facts of the present case are identical to those in ITA No. 540-2017, which was decided by this Court. Therefore, the present appeal should be dismissed in terms of that decision. Revenue: The revenue, through its counsel, fairly stated that the facts of the present case are covered by the decision of this Court in ITA No. 540-2017. No further arguments were recorded for the revenue.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 110 ITA-68-2019 (O&M) Date of Decision : 5.9.2019 The Pr. Commissioner of Income Tax, Gurgaon

...... Appellant Versus CEB India Pvt. Ltd. (formerly known as Corporate Executive Board India P. Ltd.)

...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI : HON'BLE MR. JUSTICE HARNARESH SINGH GILL Present : Mr. Tajender K. Joshi, Standing counsel for Income Tax Department. *** AJAY TEWARI, J. (Oral) CM-1134-CII-2019 For the reasons recorded, the application is allowed. Delay of 202 days in refiling the appeal is condoned. Main Case Learned counsel for the appellant has very fairly stated that the facts of the present case are covered by the decision of this Court passed in ITA No.540-2017 titled as The Pr. Commissioner of Income Tax, Gurgaon vs. Corporate Executive Board India P. Ltd., Gurgaon. In view of this statement, the present appeal stands dismissed in terms of ITA No.540-2017. Since the main case has been dismissed, the pending CM, if any, also stands disposed of.

(AJAY TEWARI)

JUDGE (HARNARESH SINGH GILL) JUDGE 5.9.2019 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No Anuradha 2019.09.11 15:57 I attest to the accuracy and integrity of this document

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