C I T JAIPUR vs. M/S OM METAL AND MINERALS LTD

ITA/6/2011HC RajasthanRJHC02061046201122 August 20172 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the issue framed was academic and did not require a decision. It further stated that another issue (Issue No. 2) was covered by a previous decision of the same Court in the case of the same assessee in ITA No. 202/2017. The Court noted that in that prior decision, specific observations were made which are reproduced in the present judgment, leading to the conclusion that the issue should be answered in favour of the assessee and against the department. Consequently, the appeal filed by the revenue was dismissed. The specific reasoning for deeming the first issue academic or how the second issue was covered is not detailed beyond referencing the prior High Court decision.

What were the facts?

The Commissioner of Income Tax-I, Jaipur (the appellant/revenue) filed an appeal before the High Court of Rajasthan, Jaipur Bench, challenging a judgment and order of the Income Tax Appellate Tribunal (ITAT). The ITAT had dismissed the department's appeal. The present appeal by the revenue concerns assessment year(s) not explicitly stated in the provided text. The procedural history indicates that the ITAT's decision was based on its reliance on other ITAT orders (ITA No. 722 and 723/JP/08), against which appeals had already been filed before the High Court (D.B. Income Tax Appeals No. 442 and 446/2009). The amount in dispute is not specified.

What were the issues?

1. Whether the Tribunal was right and justified in holding the appeal filed by the Income Tax Department as infructuous, rather than deciding the same on merits, ignoring the fact that, against the order of the Tribunal passed in ITA No.722 and 723/JP/08, on which reliance had been placed by it, appeals had already been filed before this Hon’ble High Court and were registered as D.B. Income Tax Appeals No. 442 and 446/2009. This question is of mixed law and fact and turns on the interpretation of the Tribunal's procedural discretion and the implications of pending appeals before the High Court. Assessee's Contention: The judgment does not record any specific contentions made by the assessee (M/s OM Metals & Minerals Ltd.) regarding this issue. Revenue's Contention: The revenue contended that the Tribunal erred by dismissing their appeal as infructuous without deciding it on merits, especially when the basis for the ITAT's decision (other ITAT orders) was itself under challenge in appeals before the High Court.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 6 / 2011 Commissioner of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj) ----Appellant Versus M/s OM Metals & Minerals Ltd. (Now Om Metals Infraprojects Ltd.), M.I. Road, Jaipur ----Respondent

_____________________________________________________ For Appellant(s) : Mr. Anuroop Singhi with Mr. Aditya Vijay For Respondent(s) : Mr. Sanjay Jhanwar with Ms. Archana, Mr. Mahendra Gargeiya _____________________________________________________ HON'BLE MR. JUSTICE K.S.JHAVERI HON'BLE MR. JUSTICE INDERJEET SINGH Order 22/08/2017

By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeal of the department. 2. This Court while admitting the matter framed the following question of law:- “i) Whether the Tribunal was right and justified in holding the appeal filed by the Income Tax Department as infructuous, rather than deciding the same on merits, ignoring the fact that, against the order of the Tribunal passed in ITA No.722 and 723/JP/08, on which reliance have been placed by it, already appeals have been filed before this Hon’ble High Court and same are registered as D.B. Income Tax Appeals No. 442

(2 of 2)

and 446/2009.” 3. In view of the order passed in Tax Appeal No. 5/2011 wherein it has been held as under:- The issue no. 1 is only academic and need not be decided. 4.1. The issue no. 2 is covered by the decision of this Court in the case of same assessee in ITA No. 202/2017 wherein while deciding question no. 1 the observations made are reproduced as above. 5. In that view of the matter, the issue is required to be answered in favour of the assessee against the department. 4. In that view of the matter, the issue is answered in favour of the assessee against the department. 5. Hence, the appeal stands dismissed. (INDERJEET SINGH)J. (K.S.JHAVERI)J. A.Sharma/

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