Facts of the Case

The Revenue filed appeals before the Delhi High Court against a common order dated 08.08.2008 passed by the Income Tax Appellate Tribunal in ITA Nos. 3555-3557/Del/2003 relating to Assessment Years 2000-01 to 2002-03.

The High Court noted that an earlier appeal, being ITA No. 664/2009, arising out of the same common order and concerning one of the assessment years, had already been considered by the Court. By order dated 17.09.2009, the Court had concluded that no substantial question of law arose for consideration and had dismissed that appeal.

Since the present appeals arose from the same common order and involved identical issues, the matter came up for consideration before the Court.

Issues Involved

  1. Whether the Revenue's appeals raised any substantial question of law under Section 260A of the Income-tax Act, 1961.
  2. Whether appeals arising from the same common ITAT order could survive when an earlier connected appeal had already been dismissed on the ground that no substantial question of law arose.

Petitioner’s Arguments (Revenue)

  • The Commissioner of Income Tax challenged the common order passed by the Income Tax Appellate Tribunal for Assessment Years 2000-01 to 2002-03.
  • The Revenue sought admission of the appeals before the High Court under Section 260A of the Income-tax Act.

Respondent’s Arguments (Assessee)

  • The respondent relied upon the fact that an earlier connected appeal arising from the same common order had already been dismissed by the High Court.
  • Since identical issues were involved, no substantial question of law arose for consideration.

Court Findings

  • The Court observed that ITA No. 664/2009, arising from the same common order of the Tribunal, had already been examined.
  • In the earlier decision dated 17.09.2009, the Court had categorically held that no substantial question of law arose for consideration.
  • The present appeals involved identical issues and originated from the same common order.
  • Therefore, the reasoning adopted in the earlier decision applied equally to the present appeals.

Court Order

The Delhi High Court dismissed ITA No. 16/2010 and ITA No. 1188/2009, holding that no substantial question of law arose for consideration. Consequently, the Revenue's appeals were rejected.

Important Clarification

  • When an earlier appeal arising from the same common order has already been dismissed for absence of a substantial question of law, subsequent appeals involving identical issues may also be dismissed on the same reasoning.
  • The High Court's jurisdiction under Section 260A can be invoked only where a substantial question of law exists.
  • Mere dissatisfaction with the findings of the Tribunal is insufficient for admission of an appeal under Section 260A.

Sections Involved

  • Section 260A of the Income-tax Act, 1961 (Appeal to High Court)
  • Provisions relating to assessment years 2000-01, 2001-02 and 2002-03

Link to download the order -https://delhihighcourt.nic.in/app/case_number_pdf/2010:DHC:12091-DB/BDA18012010ITA11882009_115652.pdf

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