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IN THE HIGH COURT OF DELHI AT NEW DELHI
Rajiv Shakdher, Tara Vitasta Ganju, JJ.
Commissioner of Income Tax – Appellant
Versus
Spirit Infradevelopers – Respondent
ITA 192 of 2018, ITA 193 of 2018 & ITA 198 of 2018
Decided On : 18-07-2023
Assessment Years - Common Question of Law - The court decided a common question of law in a previous appeal, and the decision in that appeal applied to the current appeals as well.
Fact of the Case:
The appeals concern Assessment Years 2011-12. The facts are similar to a previous appeal, and the decision in that appeal was deemed to apply to the current appeals.
Finding of the Court:
The court found that the decision in a previous appeal would also apply to the current appeals, resulting in the appeals being closed in favor of the respondent/assessee.
Issues:
Ratio Decidendi: The decision in a previous appeal regarding a common question of law applied to the current appeals, leading to a similar outcome.
Final Decision: The appeals are closed in favor of the respondent/assessee based on the decision in a previous appeal.
JUDGMENT
Rajiv Shakdher, J. The above-captioned appeals concern Assessment Years (AYs) 2011-12.
2. On 09.02.2023, we indicated that the facts which obtain in the above-captioned appeals are pari materia with the facts that arise in ITA 191/2018.
2.1. It was also submitted by the counsels for the parties that the decision taken in the said appeal i.e., ITA 191/2018, would also apply to the above-captioned appeals.
3. Since, in ITA 191/2018, we have decided the common question of law arising in ITA 191/2018 and the above-captioned appeals against the appellant/revenue and in favour of the respondent/assessee, the same fate will follow in these appeals as well. It is ordered accordingly.
4. The appeals are, accordingly, closed.
The principle of applying a previous decision on a common question of law to similar subsequent appeals.
The main legal point established in the judgment is that when an issue is covered by a judgment rendered by a coordinate bench of the court and affirmed by the Supreme Court, no substantial question ....
The court's decision was influenced by the principle that no purpose would be served in entertaining the appeal when the proposed questions of law are already covered against the appellant/revenue.
The court's decision was influenced by the absence of incriminating material in the mentioned Assessment Years and the coverage of the issue by the judgment of the coordinate bench of the Court and t....
The legal provisions concerning additions made by the assessing officer vis-a-vis payment received for rendering satellite transponder facilities were central to the Court's decision.
The absence of substantial question of law can lead to the closure of appeals.
The court has the discretion to condone delay and may dispose of appeals with a caveat for further steps against the respondent/assessee in case of any deletion of substantial additions.
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