Facts of the Case

The appeal was filed by the Revenue (Principal Commissioner of Income Tax-07, Delhi) challenging the order dated 23.11.2021 passed by the Income Tax Appellate Tribunal concerning Assessment Year 2011–12.

There was a significant delay of 354 days in filing the appeal. However, during the hearing, the Revenue acknowledged that the issues raised in the present appeal were already covered by a prior judgment of a coordinate bench in the assessee’s own case for earlier assessment years (AYs 2005–06 to 2009–10).

Issues Involved

  1. Whether the appeal filed by the Revenue raises any substantial question of law under Section 260A of the Income Tax Act, 1961.
  2. Whether the issues in the present appeal are already settled by earlier judgments in the assessee’s own case.
  3. Whether the delay in filing the appeal requires adjudication when the matter is already covered.

Petitioner’s (Revenue’s) Arguments

  • The Revenue filed the appeal to challenge the Tribunal’s order for AY 2011–12.
  • It initially sought condonation of delay of 354 days in filing the appeal.
  • However, during arguments, the Revenue fairly conceded that the questions of law raised were already covered by a coordinate bench decision in the respondent’s own case.

Respondent’s Arguments

  • No appearance was recorded on behalf of the respondent/assessee at the time of hearing.

Court’s Findings / Order

The Delhi High Court observed that:

  • The issues raised in the present appeal were already covered by a prior judgment of a coordinate bench in the assessee’s own case.
  • Since the matter was squarely covered, no substantial question of law arose for consideration.
  • In light of this, the Court found it unnecessary to examine the issue of delay in filing the appeal.

Final Order:

  • The appeal filed by the Revenue was closed/dismissed.
  • All pending applications were also disposed of.

 

Important Clarification

  • When an issue is already settled by a coordinate bench in the same assessee’s case, the High Court may decline to entertain a fresh appeal on identical questions.
  • The Court may also avoid adjudicating procedural issues like delay if the matter is already covered on merits.

Link to download the order -https://delhihighcourt.nic.in/app/showFileJudgment/60819102023ITA4382023_115504.pdf

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