Facts of the Case

The present appeal was filed by the Revenue challenging the order dated 22.11.2022 passed by the Income Tax Appellate Tribunal in ITA No. 5470/Del/2015. The matter pertains to Assessment Year 2006–07.

An application for condonation of delay of 14 days in filing the appeal was also moved by the Revenue, which was allowed by the Court considering the short duration of delay.

The Revenue sought to assail the Tribunal’s order; however, it was brought to the notice of the Court that the issue involved in the present appeal had already been settled by prior decisions of the same Court.

 Issues Involved

  • Whether any substantial question of law arises in the present appeal filed by the Revenue.
  • Whether the issue is already covered by binding precedent, thereby rendering the appeal non-maintainable.

 Petitioner’s (Revenue’s) Arguments

  • The Revenue challenged the order of the Tribunal and sought adjudication by the High Court.
  • It was submitted by the Revenue’s counsel that the issue involved is already covered by earlier decisions of the High Court dated 01.06.2023 in connected appeals (ITA Nos. 321/2023, 324/2023, and 325/2023).
  • The Revenue acknowledged that those decisions relied upon an earlier judgment in CIT vs. RRJ Securities Ltd. (380 ITR 612).

 Respondent’s Arguments

  • None appeared on behalf of the respondent/assessee before the Court.

Court’s Findings / Order

  • The Court noted that the issue raised in the present appeal is squarely covered by earlier judgments of the same Court.
  • It specifically referred to:
    • Its own decision dated 01.06.2023 in connected matters.
    • The binding precedent in CIT vs. RRJ Securities Ltd. (380 ITR 612).
  • Based on the above, the Court held that:
    • No substantial question of law arises for consideration.
  • Accordingly:
    • The appeal filed by the Revenue was closed/dismissed.

Important Clarification

  • The Court reaffirmed the principle that where an issue is already settled by a coordinate bench or binding precedent, the High Court will not entertain appeals raising identical questions.
  • The absence of a substantial question of law is sufficient ground for dismissal of an appeal under Section 260A of the Income Tax Act.

 Sections Involved

  • Section 260A of the Income Tax Act, 1961 – Appeal to High Court (requirement of substantial question of law)

Link to download the order - https://delhihighcourt.nic.in/app/showFileJudgment/60805072023ITA3432023_104622.pdf

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