COMMISSIONER OF INCOME TAX TDS vs. M/S BRITISH AIRWAYS DLF CENTRE

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ITA - 304 / 2003HC Delhi24 August 20043 pages
For Petitioner: R.D.JOLLY, S C SHARMA
AI SummaryRemanded

What did the High Court hold?

The High Court held that the Income Tax Appellate Tribunal was not justified in dismissing the appeals. The appeals before the Tribunal were restored and directed to be disposed of on merits.

What were the facts?

The Commissioner of Income-tax appealed against an order of the Income Tax Appellate Tribunal. The appeals involved a common question regarding the Tribunal's justification for dismissing the appeals before it.

What were the issues?

Whether the Income Tax Appellate Tribunal was justified in dismissing the appeals before it without deciding them on merits.

AI-generated summary — verify with the full judgment below

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THE HIGH COURT OF DELHI AT NEW DELHI

ITA.No.272/2003,273/2003,280/2003,282/2003, 302/2003, 303/2003, 304/2003, 320/2003,342/2003, 343/2003

Judgment delivered on: 24.08.2004

COMMISSIONER OF INCOME-TAX

...Appellant

- versus -

BRITISH AIRWAYS

...Respondent

Advocates who appeared in this case:

For the Appellant : Mr Mr R.D. Jolly with Mr S.C. Sharma, Advocate.

For Respondent : Mr Satish Khosla, Advocate.

CORAM:-

HONBLE MR JUSTICE B.C. PATEL, CHIEF JUSTICE HON'BLE MR JUSTICE BADAR DURREZ AHMED

- Whether Reporters of local papers may be allowed 1. to see the judgment? - To be referred to the Reporter or not? 2. - Whether the judgment should be reported in Digest? 3.

CHIEF JUSTICE (ORAL)

- 1. Admit. - 2. At the request of the learned counsel for the parties, we are taking up these matters for final hearing and disposal. - 3. The common question in these appeals is:-

Whether the Income Tax Appellate Tribunal was justified in dismissing the

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5.

In view of what is stated herein above, the question is answered in the negative and these appeals are allowed. The impugned order is set aside, the appeals before Tribunal are restored and the Tribunal is directed to dispose of the appeals on merits. It is also directed that if the Commissioner of Incometax has not filed the grounds of appeal so far, he shall file the same within a period of four weeks from today.

--sd--CHIEF JUSTICE

--sd--BADAR DURREZ AHMED, J

August 24, 2004 M

Original order is placed in ITA. No. 272/2003.

ITANO 2720003, 2732003, 2802003, 2820003, 3000003, 3032003, 3042003, 3202003, 3420003, 3432003, socretizadore.

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