PRO COMMISSIONER OF INCOME TAX (CENTRAL), vs. MIS OMAXE LIMITED

PDF · subscribers
ITA - 21 / 2023HC Delhi16 January 20232 pages
For Petitioner: AJIT SHARMA
AI SummaryRemanded

What did the High Court hold?

The High Court directed that the current appeal be listed along with the pending appeal in the quantum proceedings. The court did not decide the merits of the current appeal.

What were the facts?

The Revenue appealed against an ITAT order where the assessee had succeeded in quantum proceedings. The High Court noted that a previous appeal in the quantum proceedings was admitted and is still pending.

What were the issues?

The primary issue was the listing of the Revenue's appeal in light of a pending appeal concerning the same quantum proceedings.

AI-generated summary — verify with the full judgment below

$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 21/2023 & CM No.1779/2023

PRO COMMISSIONER OF INCOME TAX (CENTRAL).. Appellant

Through: Mr Shailendera Singh, Adv.

versus

MIS OMAXE LIMITED

..... Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

16.01.2023 [Physical Hearing/Hybrid Hearing (as per request)] 1. This appeal is directed against the order dated 02.11.2021 passed by the Income Tax Appellate Tribunal [in short “Tribunal”]. 1.1 A perusal of the impugned order shows, that because the respondent/assessee has succeeded before the Tribunal in quantum proceedings, via the impugned order, the Tribunal ruled against the appellant /revenue. 2. Mr Shailendra Singh, who appears on behalf of the appellant/revenue, has drawn our attention to the order dated 10.07.2018, whereby the appeal, in the quantum proceedings, was admitted by this Court. 3. This appeal is numbered as ITA No.329/2018.

ITA 21/2023

page 1 of 2 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 27/03/2026 at 13:32:28

3.1 The order admitting the appeal, as noticed above, is dated 10.07.2018, which is appended on page 146 of the case file. [See Annexure A-4 of the case file]. 4. We are informed by Mr Singh, that ITA No.329/2018 is pending. 5. Accordingly, list the aforementioned appeal with ITA No.329/2018, in the category of regular matters, as per age and seniority.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

JANUARY 16, 2023/r Click here to check corrigendum, if any

ITA 21/2023

page 2 of 2

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 27/03/2026 at 13:32:28

Recent GST High Court judgments

Search GST case law →