M/S AJMER VIDYUT VITRAN NIGAM LIMITED V. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2

ITA/327/2018

AI Insights

The case involves multiple appeals by M/s Ajmer Vidyut Vitran Nigam Limited against the Assistant Commissioner of Income Tax and the Principal Commissioner of Income Tax, Ajmer, concerning various income tax assessments. The core issue revolves around the applicability of a State Government notification dated 18.01.2002, which was central to the disputes. The High Court of Rajasthan, referencing a previous judgment, remanded the matters back to the Income Tax Appellate Tribunal, Jaipur Bench, instructing a fresh reconsideration of the cases in accordance with the said notification. The Court also noted the delay in the Tribunal's decision-making and imposed a timeline for the resolution of these appeals.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 750846 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 25-01-2019
• Assessment Year: misc
• Other Referred Cases: M/s. Ajmer Vidyut Vitran Nigam Limited Vs. Assistant Commissioner of Income Tax, Circle-2, Ajmer (D.B. Income Tax Appeal No. 298/2016 and other connected matters)
• Laws Referred To: Section 5 of the Limitation Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: ADITYA BOHRA
• Assessee Lawyers: PRATEEK KEDAWAT
• Keywords: Condonation of delay; Income tax appeal; Notification; Remand
• Section: 5

Judgement Text

"HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR (1) D.B. Income Tax Appeal No. 326/2018 M/s Ajmer Vidyut Vitran Nigam Limited, Vidyut Bhawan Panchsheel Nagar Makadwali Road Ajmer 305004 ----Appellant Versus Assistant Commissioner Of Income Tax Circle-2, Central Revenue Building Ajmer ----Respondent Connected With (2) D.B. Income Tax Appeal No. 202/2018 Principal Commissioner Of Income Tax, Ajmer ----Appellant Versus M/s Ajmer Vidyut Vitran Nigam Ltd, Vidyut Bhawan, Panchsheel Nagar, Makarwali Road, Ajmer ----Respondent (3) D.B. Income Tax Appeal No. 203/2018 Principal Commissioner Of Income Tax, Ajmer Rajasthan ----Appellant Versus M/s Ajmer Vidyut Vitran Nigam Limited, Vidyut Bhawan, Panchsheel Nagar, Makarwali Road Ajmer ----Respondent (4) D.B. Income Tax Appeal No. 205/2018 Principal Commissioner Of Income Tax, Ajmer ----Appellant Versus M/s Ajmer Vidyut Vitaran Nigam Limited, Vidyut Bhawan, Panchsheel Nagar, Makarwali Road, Ajmer ----Respondent (5) D.B. Income Tax Appeal No. 206/2018 Principal Commissioner Of Income Tax, Ajmer ----Appellant (2 of 5) [ITA-326/2018] Versus M/s Ajmer Vidhut Vitran Nigam Limited, Vidyut Bhawan, Panchsheel Nagar, Makarwali Road, Ajmer ----Respondent (6) D.B. Income Tax Appeal No. 323/2018 M/s Ajmer Vidyut Vitran Nigam Limited, Vidyut Bhawan Panchsheel Nagar Makadwali Road Ajmer 305004 ----Appellant Versus Assistant Commissioner Of Income Tax Circle-2, Central Revenue Building Ajmer ----Respondent (7) D.B. Income Tax Appeal No. 325/2018 M/s Ajmer Vidyut Vitran Nigam Limited, Vidyt Bhawan Panchsheel Nagar Makadwali Road Ajmer 305004 ----Appellant Versus Assistant Commissioner Of Income Tax Circle-2, Central Revenue Building Ajmer ----Respondent (8) D.B. Income Tax Appeal No. 327/2018 M/s Ajmer Vidyut Vitran Nigam Limited, Vidyt Bhawan Panchsheel Nagar Makadwali Road Ajmer 305004 ----Appellant Versus Assistant Commissioner Of Income Tax Circle-2, Central Revenue Building Ajmer ----Respondent (9) D. B. Income Tax Appeal No. 328/2018 M/s Ajmer Vidyut Vitran Nigam Limited, Vidyut Bhawan, Panchsheel Nagar, Makadwali Road, Ajmer 305004 ----Appellant Versus Assistant Commissioner Of Income Tax, Circle-2, Central Revenue Building, Ajmer ----Respondent (3 of 5) [ITA-326/2018] For Appellant(s) : Mr. Prateek Kedawat on behalf of Mr. R.B. Mathur, for Revenue. For Respondent(s) : Mr. Aditya Bohra on behalf of Mr. Gunjan Pathak for Ajmer Vidyut Vitran Nigam Limited. HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE GOVERDHAN BARDHAR Judgment 25/01/2019 There is delay in filing of Appeal No. 326/2018, 323/2018, 325/2018, 327/2018 and 328/2018. Application under Section 5 of the Limitation Act has been filed in each of the aforesaid appeals seeking condonation of delay in filing of the respective appeal. For the reasons mentioned in the applications under Section 5 of the Limitation Act, the same are allowed and delay in filing of the aforesaid appeals is condoned. Learned counsel for the parties are at idom that the dispute raised in the present appeals is squarely covered by judgment dated 21.12.2017 passed by Co-ordinate Bench of this Court in M/s. Ajmer Vidyut Vitran Nigam Limited Vs. Assistant Commissioner of Income Tax, Circle-2, Ajmer (D.B. Income Tax Appeal No. 298/2016 and other connected matters) wherein the matters were remanded back to the Income Tax Appellate Tribunal, Jaipur Bench (for short ‘the Tribunal’) in the following terms: “5. We have heard both the parties earlier but in view of the Notification which has been issued on 18.1.2002, the present appellant-company is covered by the said notification issued by the State Government. (4 of 5) [ITA-326/2018] 6. In that view of the matter, the very basis of the consideration by the tribunal considering it to be under the Companies Act is required to be reconsidered. In that view of the matter, the order of the tribunal is required to be quashed and set aside as it is based on wrong presumptions. 7. Hence, we remit back the matters to the tribunal. 8. It will be open for the parties to raise all contentions before the tribunal in all the appeals. The tribunal will reconsider the matters after taking into consideration notification of 2002. The counsel for the assessee will put all the documents before the tribunal by the First week of January, 2018. 9. Both the parties will appear before the tribunal on or before 22.1.2018 and tribunal will hear the matters afresh including all the issues which are admitted by the court. 10. The appeals stand allowed as aforesaid.” Without therefore going into the merits of these matters, present set of appeals are also disposed of setting aside the order passed by the Tribunal and remanding the matter back to the Tribunal with direction to reconsider the same in the light of Notification dated 18.01.2002. However, the parties would be at liberty to place all the documents before the Tribunal which they seek to rely in support of their case. The parties are directed to appear before the Tribunal on 07.03.2019. It is informed that even though earlier set of appeals were remanded back to the Tribunal vide judgment dated 21.12.2017 with direction to reconsider the same, despite lapse of more than one year, the matters have not yet been decided. We therefore direct that the Tribunal shall decide the present set of appeals as also the earlier set of appeals positively within six (5 of 5) [ITA-326/2018] months from the next dated i.e. 07.03.2019 now fixed by this Court in accordance with the law. With the aforesaid directions, appeal are disposed of. All the pending applications are also disposed of. Office is directed to place a copy of this order on record of each connected appeal. (GOVERDHAN BARDHAR),J (MOHAMMAD RAFIQ),J Manoj/29-37 "