The Delhi High Court dismissed the Income Tax Appellate Tribunal's appeal as unjustified since the department supported the proposed remand to the Income Tax Appellate Tribunal.
The appeal is dismissed with costs of Rs. 25,000/- to be deposited with the Delhi High Court Legal Services Committee.
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PRINCIPAL COMMISSIONER OF INCOME TAX 1
.....Appellant
Through: Mr. Prashant Meharchandani (Senior Standing Counsel) with Mr. Akshat Singh (Junior Standing Counsel).
versus
M/S ANG STRUCTURE AND ENERGY PRIVATE LIMITED ..... Respondent
Through: None.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R % 18.01.2024
A reading of the impugned order of the Income Tax Appellate Tribunal and more particularly paragraph 3 thereof shows that the remit to the forum of Commissioner of Income Tax (Appeals) was not objected to by the Department. In fact the proposed remand was supported and conceded to.
In view of the aforesaid, we find ourselves unable to find any justification for the institution of the instant appeal.
The same shall consequently stand dismissed with costs of Rs. 25,000/- to be deposited with the Delhi High Court Legal Services Committee.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.
JANUARY 18, 2024/ neha
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/07/2025 at 00:19:39
Principal Commissioner of Income Tax
M/s Ang Structure and Energy Private Limited
Yashwant Varma
Purushaindra Kumar Kaurav
As recorded by the court registry
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