PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-3 vs. M/S ORCHID INFRASTRUCTURE DEVELOPERS PVT. LTD.

PDF · subscribers
ITA/163/2021HC DelhiDLHC01000039201917 February 2025Author: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that in view of the previous proceedings, including the order of the Income Tax Settlement Commission dated 16 September 2016, the affirmation of that order by the High Court, and the subsequent dismissal of the Special Leave Petition by the Supreme Court on 24 August 2018, nothing survives for adjudication in the present appeal. Consequently, the appeal filed by the revenue was dismissed. The ratio decidendi is that once a matter has been conclusively decided through multiple judicial forums up to the Supreme Court, a subsequent appeal on the same subject matter is not maintainable.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax, Central-3, against M/s Orchid Infrastructure Developers Pvt. Ltd. The dispute arises from an order passed by the Income Tax Settlement Commission on 16 September 2016. This order was previously affirmed by the Delhi High Court in a writ petition. A Special Leave Petition (SLP) filed against the High Court's judgment was dismissed by the Supreme Court on 24 August 2018. The present appeal before the High Court is a consequence of the prior proceedings and the dismissal of the SLP.

What were the issues?

1. Whether the appeal filed by the revenue is maintainable in light of the previous proceedings and the dismissal of the SLP by the Supreme Court. Assessee's Contention: The assessee argued that the matter has already been decided by the Income Tax Settlement Commission, affirmed by the High Court, and the SLP against the High Court's order was dismissed by the Supreme Court. Therefore, nothing survives for adjudication in the present appeal. Revenue's Contention: The judgment does not record any specific contentions made by the revenue in the present appeal, other than its role as the appellant.

AI-generated summary — verify with the full judgment below

$~18 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 163/2021 PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL)-3

.....Appellant

Through: Mr. Abhishek Maratha, SSC along with Mr. Apoorv Agarwal, Mr. Parth Samwal, JSCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha and Ms. Muskaan Goel, Advs.

versus

M/S ORCHID INFRASTRUCTURE DEVELOPERS PVT. LTD.

.....Respondent

Through: Mr. Sameer Rohatgi and Mr. Kartikey Singh, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

17.02.2025

Mr. Rohatgi, learned counsel appearing for the respondent- assessee, draws our attention to the order of 16 September 2016 passed by the Income Tax Settlement Commission and which was subsequently affirmed by this Court in Principal Commissioner of Income Tax (Central)-3 vs. Orchid Infrastructure Developers Pvt. Ltd. & Anr. [W.P.(C) 7836/2017]. The Special Leave Petition taken against the judgment rendered by our Court came to be dismissed by the Supreme Court on 24 August 2018.

In view of the aforesaid, since nothing would survive, the appeal shall stand dismissed.

YASHWANT VARMA, J

HARISH VAIDYANATHAN SHANKAR, J FEBRUARY 17, 2025/RW

Recent GST High Court judgments

Search GST case law →