SECTOR 113 GATEVIDA DEVELOPERSNPVT LTD vs. THE DEPUTY COMMISSIONER OF INCOME TAX

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ITA/46/2024HC DelhiDLHC01059134202318 January 2024Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court, acknowledging the respondent's submission regarding the jurisdictional issue based on the Supreme Court's ruling in Principal Commissioner of Income Tax-I vs. ABC Papers Ltd., granted the appellant's request to withdraw the appeal. The Court ordered accordingly, allowing the appellant to approach the appropriate jurisdictional High Court. The specific finding on the merits of the original dispute, if any, was not addressed as the appeal was withdrawn on procedural grounds. The Court did not decide on the substantive issues of the appeal.

What were the facts?

The appellant, Sector 113 Gatevida Developers Pvt Ltd, filed an appeal before the Delhi High Court. The respondent was the Deputy Commissioner of Income Tax. The appeal was filed with a delay of 145 days, which was condoned by the Court. During the proceedings, the respondent's counsel pointed out that the Assessing Officer was located in Gurugram, Haryana. This fact, in light of the Supreme Court's decision in Principal Commissioner of Income Tax-I vs. ABC Papers Ltd., rendered the appeal not maintainable before the Delhi High Court.

What were the issues?

1. Whether the appeal is maintainable before the Delhi High Court, considering the location of the Assessing Officer in Gurugram, Haryana, and the precedent set by the Supreme Court in Principal Commissioner of Income Tax-I vs. ABC Papers Ltd. (Question of law). Assessee's contention: The assessee's counsel, faced with the respondent's submission regarding jurisdiction, sought and was granted liberty to withdraw the appeal to approach the correct jurisdictional High Court. Revenue's contention: The Revenue argued that the Delhi High Court lacked jurisdiction to hear the appeal because the Assessing Officer was situated in Gurugram, Haryana, citing the Supreme Court's decision in Principal Commissioner of Income Tax-I vs. ABC Papers Ltd.

AI-generated summary — verify with the full judgment below

$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 46/2024, CM APPLs 2972-74/2024 SECTOR 113 GATEVIDA DEVELOPERSNPVT LTD ..... Appellant

Through: Appearance not given

Versus

THE DEPUTY COMMISSIONER OF INCOME TAX

.....Respondent Through: Mr. Vipul Agarwal(Senior Standing Counsel) , Mr. Gibran Naushad (Junior Standing Counsel) Ms. Sakashi Shairwal(Junior Standing Counsel) and Mr. Gaorang Ranjan, Advocate.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

18.01.2024 CM APPL 2972/2024 (Exemption)

Allowed, subject to all just exceptions.

The application stands disposed of. CM APPL 2973/2024 (Delay) Bearing in the mind the disclosures made, the delay of 145 days in filing the appeal is condoned. The applications shall stand disposed of. ITA 46/2024 Learned counsel appearing for the respondent draws our This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 00:20:18

attention to the fact that the Assessing Officer in the present case was seated in Gurugram in the State of Haryana and thus in light of the decision of the Supreme Court in Principal Commissioner of Income Tax-I vs. ABC Papers Ltd. [(2022) 9 SCC 1], the instant appeal would not be maintainable. Faced with the above, learned counsel for the appellant prayed for and is granted liberty to withdraw the instant appeal and to approach the jurisdictional High Court. Ordered accordingly.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. JANUARY 18, 2024 neha This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 00:20:18

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