C.I.T.UDAIPUR vs. M/S ADARSH ENGITECH PROJECT LTD.

ITA/200/2013HC RajasthanRJHC01031507201320 March 2018Author: GOPAL KRISHAN VYAS,RAMCHANDRA SINGH JHALA2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that the learned ITAT had committed no error in dismissing the revenue's appeal. The reasoning was that the ITAT's decision was consistent with its prior judgment for the assessment year 2003-04, where similar disallowances made by the assessing authority had been deleted. The revenue's counsel conceded that the prior ITAT order had attained finality, thus precluding the revenue from arguing for a different view. Consequently, no substantial question of law arose for the High Court's consideration. The appeal was dismissed.

What were the facts?

The Income Tax Department (appellant) filed an appeal on September 18, 2013, challenging an order dated April 30, 2013, passed by the Income Tax Appellate Tribunal (ITAT), Jodhpur Bench. The ITAT had dismissed the department's appeal against M/s Adarsh Engitech Project Ltd. (respondent). The ITAT's decision was based on the fact that the assessing authority had made a similar disallowance in an earlier assessment year, which had been deleted by the Tribunal in a previous judgment for the assessment year 2003-04. The department's counsel did not dispute that the earlier ITAT order had attained finality.

What were the issues?

1. Whether the learned ITAT erred in dismissing the appeal of the revenue, considering that the assessing authority had made a similar disallowance in an earlier assessment year which was deleted by the Tribunal? Assessee's Contention: The judgment does not record any specific arguments made by the assessee. The appeal was dismissed based on the principle of consistency with a prior ITAT order. Revenue's Contention: The revenue's appeal was dismissed by the High Court on the ground that no substantial question of law arose. The revenue's counsel did not dispute the finality of the prior ITAT order concerning the assessment year 2003-04, which involved similar disallowances.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 200 / 2013 C.I.T.Udaipur ----Appellant Versus M/S Adarsh Engitech Project Ltd. B-1 and B-2, Pratapnagar, Industrial Area, Udaipur ----Respondent _____________________________________________________ For Appellant(s) : Mr. KK Bissa For Respondent(s) : _____________________________________________________ HON'BLE MR. JUSTICE GOPAL KRISHAN VYAS

HON'BLE MR. JUSTICE RAMCHANDRA SINGH JHALA Judgment / Order 20/03/2018

The instant income tax appeal was filed on 18.9.2013, but listed today after removal of defects for the first time in the court.

In the appeal, the appellant Income Tax Department has challenged the order dated 30.4.2013 passed by the learned ITAT, Jodhpur Bench, Jodhpur in ITA No.477/Jodh/2009 whereby the learned ITAT dismissed the appeal of appellant (revenue) on the ground that the assessing authority had made similar disallowance in the earlier order and those disallowances were deleted by the tribunal in the judgment rendered by the Jodhpur Bench of Tribunal in IA No.384/JDPR/2006 for the year 2003-04 and confirmed the impugned deletion and dismissed the ground no.1 of the appeal.

(2 of 2) [ITA-200/2013]

Learned counsel for the appellant is not disputing the fact that order passed by the tribunal in IA No.384/JDPR/2006 attained finality, therefore, obviously, there is no question to take different view because the aforesaid order was passed in case of respondent’s appeal filed for the assessment year 2003-04.

In our opinion, no error has been committee by the learned ITAT, Jodhpur therefore, no substantial question of law emerges for the consideration.

In view of the above, the instant income tax appeal is hereby dismissed.

(RAMCHANDRA SINGH JHALA) J. (GOPAL KRISHAN VYAS) J.

cpgoyal/ps

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