The Delhi High Court declined to interfere with an interlocutory order of the ITAT rejecting additional grounds in a pending appeal, preserving all contentions for appeal against the final order.
Order disposed; no interference with impugned order at this stage.
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THE PR. COMMISSIONER OF INCOME TAX-3..... Appellant
Through: Mr. Ruchir Bhatia and Mr. Shlok Chandra, Advocates.
versus
EXPEDITORS INTERNATIONAL (INDIA) PVT. LTD ..... Respondent Through: Ms. Shashi M. Kapila, Mr. Pravesh Sharma, Mr. R.R. Maurya, Mr.Bhuvan Mahajan and Mr. Vishal Kalra, Advocates.
CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MS. JUSTICE REKHA PALLI
%
O R D E R 04.12.2019
The Revenue has preferred the present appeal to assail the order dated 26.07.2018 passed by the Income Tax Appellate Tribunal (ITAT) on the application moved by the appellant to raise additional grounds in the pending ITA No. 2128/Del/2011 preferred by the Revenue in relation to the Assessment Year 2005-06. The impugned order is an interlocutory order by which the ITAT has, while dealing with the application seeking permission to raise additional ground, in fact, considered and rejected the additional grounds on merits. The appeal is still pending consideration before the Tribunal.
In these circumstances, we are not inclined to interfere with the impugned order at this stage. In case the Revenue is aggrieved by the final order that the ITAT may pass in the pending appeal before the Tribunal, it shall be open to the appellant to raise challenge to the order dated 26.07.2018 as well. All pleas and contentions of the appellant, as raised in the present appeal, are preserved.
The appeal stands disposed of in the aforesaid terms.
The Tribunal is requested to expedite the hearing of the pending appeal.
VIPIN SANGHI, J REKHA PALLI, J
DECEMBER 04, 2019 B.S.Rohella
PR. COMMISSIONER OF INCOME TAX-3
EXPEDITORS INTERNATIONAL (INDIA) PVT. LTD
VIPIN SANGHI
REKHA PALLI
As recorded by the court registry
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