High Court of Delhi Closes Income Tax Appeal ITA 617/2023 for AY 2018-19

Case Name:

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. SH. NIRMAL KUMAR MINDA

Key Takeaways:

1. High Court decision on ITA 617/2023 for Assessment Year 2018-19.
2. Appeal brought by the PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 against the order passed by the Income Tax Appellate Tribunal.
3. Similar issues to a related appeal (ITA No. 616/2023) resulted in the closure of the present appeal.
4. Parties instructed to act based on the digitally signed copy of the order.

Case Synopsis:

A decision delivered by the High Court of Delhi at New Delhi on 09.11.2023. The case is identified as ITA 617/2023 and involves the following parties:

Appellant: PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2, represented by Mr. Sanjay Kumar, Sr. Standing Counsel. Respondent: SH. NIRMAL KUMAR MINDA, not represented.

The judges presiding over the case are HON’BLE MR. JUSTICE RAJIV SHAKDHER and HON’BLE MR. JUSTICE GIRISH KATHPALIA. The hearing is mentioned as a Physical Hearing/Hybrid Hearing (as per request).

The decision, delivered orally by RAJIV SHAKDHER, J., states the following key points:

1. The appeal concerns the Assessment Year (AY) 2018-19.

2. The appellant/revenue seeks to challenge the order dated 03.05.2023 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”].

3. The learned senior standing counsel, Mr. Sanjay Kumar, representing the appellant/revenue, states that the issue which arises in the instant appeal also obtains in the respondent’s/assessee’s appeal in ITA No. 616/2023.

4. The decision dated 08.11.2023 passed in ITA No. 616/2023 resulted in the closure of the appellant’s/revenue’s appeal, as no substantial questions of law arose for consideration.

5. Since the issues in the instant appeal are the same, an identical result will follow.

6. Accordingly, the appeal is closed, and the parties are instructed to act based on the digitally signed copy of the order.

This case appears to be related to an income tax appeal, where the High Court has made a decision based on the issues presented and the previous decision in a related appeal.

FAQ:

Q1: What was the outcome of the appeal in ITA 617/2023?

A1: The appeal was closed by the High Court due to the similarity of issues with a related appeal (ITA No. 616/2023) where no substantial questions of law arose for consideration.

Q2: What was the subject of the appeal?

A2: The appeal concerned the order passed by the Income Tax Appellate Tribunal for Assessment Year 2018-19.