Facts of the Case

  • The Revenue (Appellant) filed appeals challenging the order dated 31.10.2022 passed by the Income Tax Appellate Tribunal (ITAT).
  • The appeals pertained to Assessment Years 2015–16 and 2016–17.
  • There was a delay of 60 days in re-filing the appeals, for which condonation was sought.
  • The respondent (assessee) did not object to condonation of delay.
  • A similar issue had earlier arisen in the assessee’s own case for AY 2017–18, where the Court had already taken a view regarding the appropriate remedy.

Issues Involved

  1. Whether the delay in re-filing appeals should be condoned.
  2. Whether the appeal under Section 260A is maintainable against the Tribunal’s order in the given circumstances.
  3. Whether the appropriate remedy lies in filing a writ petition instead of pursuing an appeal.

Petitioner’s Arguments (Revenue)

  • The Revenue sought condonation of a 60-day delay in re-filing the appeals.
  • It challenged the ITAT’s order and attempted to pursue appellate jurisdiction before the High Court.
  • It relied on its right to appeal under the Income Tax Act.

Respondent’s Arguments (Assessee)

  • The assessee did not oppose the condonation of delay.
  • It relied on the earlier decision of the High Court in its own case for AY 2017–18.
  • It supported the position that the appropriate remedy is through a writ petition rather than an appeal. 

Court’s Findings / Order

  • The Court condoned the delay in re-filing the appeals.
  • It noted that in a similar matter involving the same assessee, the Court had already ruled that the proper remedy is to file a writ petition.
  • Following the earlier precedent, the Court:
    • Closed the appeals, and
    • Granted liberty to the Revenue to file a writ petition.

Important Clarification

  • The Court reaffirmed that not all Tribunal orders are amenable to appeal under Section 260A.
  • Where jurisdictional or procedural issues arise, writ jurisdiction may be the appropriate remedy.
  • The decision reinforces the binding nature of earlier rulings in the same assessee’s case and promotes judicial consistency.

Link to download the order -https://delhihighcourt.nic.in/app/showFileJudgment/60802082023ITA4202023_092536.pdf

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