Facts of the Case

Multiple Income Tax Appeals were heard together as they arose from the same judgment. During the pendency of these appeals, the connected appeals preferred by the Revenue were decided and dismissed by the High Court. Following such dismissal, the issues raised in the present appeals no longer survived for adjudication.

Issues Involved

  1. Whether the questions raised in the present appeals survived for consideration after dismissal of the connected Revenue appeals.
  2. Whether the appeals had become academic and liable to be dismissed.

Petitioner’s/Appellant’s Arguments
The appellant submitted that, in view of the dismissal of the connected Revenue appeals arising from the same judgment, the questions raised in the present appeals had become academic and no further adjudication was required.

Respondent’s Arguments
The order does not record any separate submissions made on behalf of the respondent regarding the merits of the appeals.

Court Findings
The Court noted that the connected Revenue appeals against the same judgment had already been dismissed. Considering the submission made by the appellant that the issues raised had become academic, the Court accepted the contention.

Court Order
The High Court dismissed the appeals as academic in view of the dismissal of the connected Revenue appeals arising from the same judgment.

Important Clarification
The Court did not adjudicate the substantive questions raised in the appeals. The dismissal was based on the fact that the issues had become academic after the connected Revenue appeals were dismissed.

Section Involved

  • Section 260A of the Income-tax Act, 1961 – Appeal to the High Court from every order passed in appeal by the Income Tax Appellate Tribunal (ITAT).

Link to download the order -

https://delhihighcourt.nic.in/app/case_number_pdf/2009:DHC:9835-DB/AKS25022009ITA10542008_170442.pdf

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