COMMISSIONER OF INCOME TAX vs. SUNBEAM AUTO LTD

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 157/2010 . COMMISSIONER OF INCOME TAX ..... Appellant Through Ms Rashmi Chopra, Advocate . versus . SUNBEAM AUTO LTD ..... Respondent Through Mr Pratyush Jain, Advocate . CORAM: HON'BLE MR. JUSTICE BADAR DURREZ AHMED HON'BLE MR. JUSTICE SIDDHARTH MRIDUL . O R D E R 23.02.2010 . This appeal arises out of the Income Tax Appellate Tribunal?s Order dated 17.07.2009 passed in ITA No.3072/Del/2008 relating to the Assessment Year 2005- 2006. The Tribunal has relied on its decision dated 09.12.2005 in ITA No.?1122/Del/2005 pertaining to the Assessment Year 2001-2002. There were several other decisions of the Tribunal placing reliance on the said order dated 09.12.2005. Appeals were preferred by the Revenue before this Court being ITA Nos. 410/2009, 457/2009 and 790/2009. Those appeals raised identical issues as the one sought to be raised in the present appeal. In those appeals also, the Tribunal had relied on the order dated 09.12.2005. ITA Nos. 410/2009, 457/2009 and 790/2009 came up for hearing before this Court on 24.08.2009, when this Court took the view that the order dated 09.12.2005, passed by the Tribunal in ITA No. 1122/Del/2005, could not be the basis of determining the issue at hand as to whether the expenditure incurred were revenue in nature or it was the capital expenditure. It is on this ground . . that the orders passed by the Tribunal in those appeals were set aside and the matters were remitted to the Tribunal for a decision on merits. Following the order dated 24.08.2009 passed in the said appeals, the impugned order is set aside and the matter is remanded to the Tribunal for a decision on merits. The parties shall appear before the Tribunal on 10.03.2010, in the first instance. The appeal stands disposed of. . BADAR DURREZ AHMED,J . . . SIDDHARTH MRIDUL, J FEBRUARY 23, 2010 rs . . 14