Facts of the Case

  • The present appeal was filed by the Revenue concerning Assessment Year (AY) 2010–11.
  • The appeal challenged the order dated 23.11.2021 passed by the Income Tax Appellate Tribunal (ITAT).
  • There was a substantial delay in filing (354 days) and re-filing (47 days) the appeal.
  • During proceedings, the Revenue acknowledged that the issues raised were already covered by earlier judgments in the assessee’s own case for AYs 2005–06 to 2009–10.

Issues Involved

  1. Whether the appeal filed by the Revenue raises any substantial question of law.
  2. Whether the matter is already covered by prior judgments in the assessee’s own case.
  3. Whether the delay in filing the appeal required adjudication.

Petitioner’s (Revenue’s) Arguments

  • The Revenue sought to challenge the ITAT order on proposed questions of law.
  • However, during arguments, the Revenue fairly conceded that:
    • The issues raised are already covered by a coordinate bench decision in earlier assessment years.
    • Reference was made to prior judgments in:
      • Pr. Commissioner of Income Tax-7 vs Pilot Industries Limited (ITA Nos. 411/2022 to 414/2022 & 417/2022).

Respondent’s (Assessee’s) Arguments

  • No appearance was recorded on behalf of the respondent.
  • However, the benefit accrued to the assessee due to binding precedent in its own case.

Court’s Findings / Order

  • The Court noted that:
    • The issues raised in the present appeal are squarely covered by earlier judgments in the assessee’s own case.
  • Since the matter was already settled:
    • The Court did not consider it necessary to examine delay condonation.
  • Final Order:
    • The appeal along with pending applications was closed/dismissed.

Important Clarifications

  • When a legal issue is already decided in earlier years of the same assessee:
    • The High Court may decline to re-adjudicate identical questions.
  • The principle of consistency and judicial discipline applies strongly in tax matters.
  • Delay issues become irrelevant if the appeal itself lacks merit due to binding precedent.

Sections Involved

  • Income Tax Act, 1961 (General appellate provisions under Section 260A implied)

Link to download the order -https://delhihighcourt.nic.in/app/showFileJudgment/60819102023ITA5762023_115553.pdf

Disclaimer

This content is shared strictly for general information and knowledge purposes only. Readers should independently verify the information from reliable sources. It is not intended to provide legal, professional, or advisory guidance. The author and the organisation disclaim all liability arising from the use of this content. The material has been prepared with the assistance of AI tools.