Principal Commissioner of Income Tax vs. Altruist Technologies Pvt Ltd

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ITA/9/2021HC Himachal PradeshHPHC01020184201905 May 2022Author: HON'BLE MRS. JUSTICE SABINA,HON'BLE MR. JUSTICE SATYEN VAIDYA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the present appeal. The reasoning for dismissal is based on a previous decision of the same Court dated 28.03.2022, wherein similar appeals filed by the Revenue against the same impugned order of the Tribunal (dated 02.11.2018) for different assessment years were dismissed. The Court found that the present appeal was identical in nature to those previously dismissed. Therefore, the principle of precedent dictated that this appeal should also be dismissed. No specific findings were made on the merits of the assessment year 2010-2011, as the dismissal was procedural, based on the prior judgment. The operative direction was to dismiss the appeal.

What were the facts?

The appeal is filed by the Pr. Commissioner of Income Tax, Shimla (Revenue) against an order dated 02.11.2018 passed by the Income Tax Appellate Tribunal (Tribunal). The respondent is M/s Altruist Technologies Pvt. Ltd. The assessment year in question is 2010-2011. The Tribunal's order pertains to ITA No.330/CHD/2018, which was one of several appeals. The Tribunal had allowed some connected appeals and partly allowed another. The Revenue had filed similar appeals against the Tribunal's order in connected matters for different assessment years. These appeals were dismissed by the Himachal Pradesh High Court on 28.03.2022.

What were the issues?

1. Whether the present appeal is liable to be dismissed in view of the High Court's prior decision in similar connected matters. The Revenue is the appellant and M/s Altruist Technologies Pvt. Ltd. is the respondent. The issue revolves around the binding precedent set by the High Court's dismissal of identical appeals filed by the Revenue against the same Tribunal's order for different assessment years. The Revenue's contention is that the present appeal should follow the same fate. The Respondent's contention is that the High Court has already dismissed similar appeals filed by the Revenue, and therefore, the present appeal should also be dismissed on the same grounds.

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

ITA No.330/CHD/2018
ITA No.427/CHD/2017
ITA No.428/CHD/2018

Read from the judgment's own cause title. This page is filed under one of them.

1

IN THE HIGH COURT OF HIMACHAL PRADESH AT SHIMLA ON THE 5th DAY OF MAY, 2022 BEFORE HON’BLE MS. JUSTICE SABINA & HON’BLE MR. JUSTICE SATYEN VAIDYA INCOME TAX APPEAL No.9 of 2021 Between:-

PR. COMMISSIONER OF INCOME TAX, SHIMLA.

….APPELLANT

(BY MR. VINAY KUTHIALA, SR. ADVOCATE WITH MS. VANDANA KUTHIALA, ADVOCATE)

AND

M/S ALTRUIST TECHNOLOGIES PVT. LTD., 4TH FLOOR, BEHIND HOTEL FIRHILL, NEAR TUNNEL 103, SHIMLA, THROUGH ITS MANAGING DIRECTOR.

….RESPONDENT

(MR. VISHAL MOHAN, ADVOCATE WITH MR. ADITYA SOOD, MR. PRAVEEN SHARMA AND MS. SUMANDINI SHARMA, ADVOCATES)

_______________________________________________

2

This Appeal coming on for hearing this day, Hon’ble Ms. Justice Sabina, delivered the following:

J U D G E M E N T

Mr. Vishal Mohan, learned counsel for the respondent, has submitted that the appeals filed by the appellant against the impugned order dated 02.11.2018, passed by the Income Tax Appellate Tribunal, Division Bench, ‘A’, Chandigarh (hereinafter referred to as the “Tribunal” in short), in similar connected matters, have been dismissed by this Court vide order dated 28.03.2022, passed in Income tax Appeal No.8 of 2021 alongwith connected appeals. Hence, the present appeal is liable to be dismissed.

2.

The present appeal has arisen out of ITA No.330/CHD/2018 relating to Assessment Year 2010-2011. The said appeal alongwith connected appeals, that had arisen out of ITA Nos.331 to 332/CHD/2018 & ITA No.427/CHD/2017, were allowed and the appeal arisen out of ITA No.428/CHD/2018, was partly allowed by the Tribunal, vide impugned order dated 02.11.2018. 3

3.

Vide order dated 28.03.2022, Income Tax Appeal No.8 of 2021 alongwith Income Tax Appeal Nos.10 & 11 of 2021, titled Pr. Commissioner of Income Tax, Shimla versus M/s Altruist Technologies Pvt. Ltd., between the same parties but relating to different Assessment Years, filed by the Appellant-Revenue, were dismissed.

4.

Consequently, in view of the decision given by this Court on 28th March, 2022, the appeal is dismissed.

5.

Pending miscellaneous application(s), if any, shall also stand disposed of.

( Sabina )

Judge

( Satyen Vaidya )

May 05, 2022

Judge (Yashwant)

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