PRINCIPAL COMMISSIONER OF INCOME TAX 07 DELHI vs. M/S PILOT INDSUTRIES LTD.

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ITA/438/2023HC DelhiDLHC01030953202319 October 2023Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court noted that the appeal was filed with a significant delay of 354 days. However, the Court did not delve into the delay aspect as the learned senior standing counsel for the appellant/revenue conceded that the proposed questions of law in the current appeal were already covered by a judgment of a coordinate bench of the High Court. This prior judgment was rendered in the assessee's own case for Assessment Years 2005-06 to 2009-10 (ITA Nos. 411/2022 to 414/2022 & 417/2022, Pr. Commissioner of Income Tax-7 vs Pilot Industries Limited, 2022/DHC/004464). Given this concession, the Court closed the appeal and the pending applications. No specific finding was made on the merits of the appeal, as it was disposed of based on the concession regarding covered issues.

What were the facts?

The appeal concerns Assessment Year (AY) 2011-12. The appellant, Principal Commissioner of Income Tax-07, Delhi (the revenue), seeks to challenge an order dated 23.11.2021 passed by the Income Tax Appellate Tribunal (the Tribunal). The revenue has filed the appeal with a significant delay of 354 days. The respondent, M/s Pilot Industries Ltd. (the assessee), was represented by no one. The revenue's counsel conceded that the proposed questions of law in the present appeal are covered by a previous judgment of a coordinate bench of the High Court in the assessee's own case for AYs 2005-06 to 2009-10.

What were the issues?

1. Whether the proposed questions of law raised in the appeal are covered by a coordinate bench judgment of the High Court concerning the assessee's own case for earlier Assessment Years? Assessee's Contention: Not recorded. Revenue's Contention: The learned senior standing counsel for the appellant/revenue fairly informed the Court that the proposed questions of law raised in the present appeal are covered by a coordinate bench judgment rendered in the respondent’s/assessee’s case concerning AYs 2005-06 to 2009-10. The revenue relied on the judgment passed in ITA Nos. 411/2022 to 414/2022 & 417/2022, titled Pr. Commissioner of Income Tax-7 vs Pilot Industries Limited, 2022/DHC/004464.

AI-generated summary — verify with the full judgment below

ITA 438/2023

Page 1 of 2

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI %

Decision delivered on: 19.10.2023

+ ITA 438/2023 & CM APPL. 40899/2023

PRINCIPAL COMMISSIONER OF INCOME TAX-07, DELHI ..... Appellant

Through: Mr Sunil Agarwal, Sr. Standing

Counsel with Mr Shivansh B. Pandya,

Jr. Standing Counsel and Mr Utkarsh

Tiwari, Adv.

versus

M/S PILOT INDUSTRIES LTD.

..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)]

RAJIV SHAKDHER, J. (ORAL):

ITA 438/2023 & CM APPL. 40899/2023 [Application filed on behalf of the appellant seeking condonation of delay of 354 days in filing the appeal]. 1. This appeal concerns Assessment Year (AY) 2011-12. 2. Via this appeal, the appellant/revenue seeks to assail the order dated 23.11.2021 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. 3. Although, even according to the appellant/revenue, there is a huge Digitally Signed By:VAISHALI CHAUHAN Signing Date:17.11.2023 11:49:09 Signature Not Verified

ITA 438/2023

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delay in filing the appeal, we are not required to deal with this aspect of the matter as Mr Sunil Agarwal, learned senior standing counsel, who appears on behalf of appellant/revenue, fairly informs us that the proposed questions of law raised in the present appeal are covered by a coordinate bench judgment rendered in the respondent’s/assessee’s case concerning AYs 2005-06 to 2009-10. 4. For this purpose, our attention has been drawn to the judgment passed in ITA Nos. 411/2022 to 414/2022 & 417/2022. These appeals are titled Pr. Commissioner of Income Tax-7 vs Pilot Industries Limited, 2022/DHC/004464. 5. In these circumstances, the appeal and the applications are closed. 6. Parties will act based on the digitally signed copy of the order.

RAJIV SHAKDHER, J.

GIRISH KATHPALIA, J.

OCTOBER 19, 2023/RY

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Digitally Signed By:VAISHALI CHAUHAN Signing Date:17.11.2023 11:49:09 Signature Not Verified

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