Income Tax-2, Agra v. Narendra Impex Ltd

$~1 *IN THE HIGH COURT OF DELHI AT NEW DELHI +ITA 561/2017 PRINCIPAL COMMISSIONER OF INCOME TAX-2, AGRA..... AppellantThrough:Mr.RahulChaudhary,Senior Through:Mr.RahulStanding Counsel. versus NARENDRA IMPEX LTD. Through: None. ..... Respondent CORAM:JUSTICE S.MURALIDHARJUSTICE PRATHIBA M. SINGH O R D E R01.09.2017 % 1. The following two questions are urged in this appeal by the Revenueagainst the order dated 22[nd]December, 2016 passed by the Income TaxAppellate Tribunal (‘ITAT’) in ITA No.5945/Del/2013for the AssessmentYear (‘AY’) 2008-09. “A. Whether on facts and in the circumstances of the case the Ld.ITAT was correct in law in quashing the order U/s 153C of theAct?ITAT was correct in law in quashing the order U/s 153C of theAct? B. Whether on facts and in the circumstances of the case the Ld.ITAT was correct in law in allowing the application made underRule 27 of the Income Tax (Appellate Tribunal) Rules, 1963without appreciating the fact that the assessee was required to filecross objection in terms of section 253(4) read with Rule 22 of theIncome Tax (Appellate Tribunal) Rules, 1963 for raising suchplea/grounds before the Ld. ITAT?” 2. As far as question A is concerned, it is seen that it is covered against the Revenue by the decision of this Court in Commissioner of Income Tax v.RRJ Securities Ltd. (2016) 380 ITR 612 (Del). This Court is, therefore, notinclined to frame an issue in this regard. 3. As far as question B is concerned, the Court is of the view that in the factsof the present case, the said question does not require to be examined. It canbe considered in an appropriate case. 4. The appeal is dismissed. S. MURALIDHAR, J. SEPTEMBER 01, 2017dk PRATHIBA M. SINGH, J.