CONSULTING ENGINEERING SERVICES (INDIA) PVT. LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1 & ANR.

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ITA/924/2019HC DelhiDLHC01042489201916 February 2024Bench: HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV,HON'BLE MR. JUSTICE YASHWANT VARMA2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court clarified that its earlier order, which found no substantial question of law at that stage, would also apply to other related proceedings. The application for modification of the order was disposed of.

What were the facts?

The assessee's appeals were disposed of by the High Court, which noted that the ITAT had remanded the matter to the AO for a de novo assessment. All contentions of both parties were kept open.

What were the issues?

Whether the High Court's earlier order, which found no substantial question of law due to the ITAT's remand, should also apply to other pending proceedings.

AI-generated summary — verify with the full judgment below

$~106 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 924/2019 CONSULTING ENGINEERING SERVICES (INDIA) PVT. LTD.

..... Appellant Through: Mr. Salil Kapoor and Mr. Vibhu Jain, Advs.

versus

PRINCIPAL COMMISSIONER OF INCOME TAX-1 & ANR. ..... Respondents Through: Mr. Abhishek Maratha, SSC along with Mr. Parth Semwal, Mr. Apoorv Agarwal, JSCs, Ms. Nupur Sharma, Mr. Manav Goyal, Mr. Gaurav Singh, Ms. Divya Verma & Mr. Bhanukaran Singh Jodha, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R %

16.05.2024

CM APPL. 29506/2024 (Modification of O.D. 16-02-2024)

1.

Having heard Mr. Kapoor, learned counsel appearing for the applicant, we find that on 16 February 2024, we had disposed of both the appeals by observing in Para 4 as under:- “4. On a consideration of the aforesaid aspect, the ITAT had remanded the matter to the AO and directed it to frame a de novo assessment. Since all rights and contentions of the assessee, including any objection that may be available to be canvassed by the Revenue have been kept open, we find that the appeals raise no substantial question of law, at least at this stage. Liberty in terms aforesaid stands accorded.”

2.

We are informed that one set of proceedings is presently engaging the attention of the Commissioner of Income Tax (Appeals). 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 18/05/2024 at 11:36:24

3.

In view of the aforesaid, we only clarify that Para 4 shall also apply to those proceedings. 4. The application shall stand disposed of.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. MAY 16, 2024/RW

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 18/05/2024 at 11:36:24

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