ASST. COMMISSIONER OF INCOME TAX V. M/S. JAMNALAL SONS PVT. LTD.

23331-2018

AI Insights

The case involves an appeal by the Assistant Commissioner of Income Tax against M/s. Jamnalal Sons Pvt. Ltd., which was initially decided without the respondent being served notice. The respondent filed a miscellaneous application (M.A. No. 2171 of 2018) seeking recall of the judgment due to this oversight. The Supreme Court acknowledged the procedural error of not serving the notice and recalled the judgment specific to this appeal, directing that it be re-listed for consideration. The court also referenced a similar case, Pr. Commissioner of Income Tax, Shimla v. M/s. Aarham Softronics, to underline the judicial precedent on such matters.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 348482 (SC)
• Appeal Type: Supreme court cases
• Pronouncement Date: 01-08-2019
• Other Referred Cases: Pr. Commissioner of Income Tax, Shimla v. M/s. Aarham Softronics
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: SUPREME COURT
• Department Lawyers: JAHANGIR MISTRY; BASANTI PATEL; PRAVEENA GAUTAM; PAWAN SHUKLA; RAJA RAM
• Assessee Lawyers: VIKRAMJIT BANERJEE; POOJA DHAR; H R RAO; ANIL KATIYAR
• Keywords: Civil Appellate Jurisdiction; Income Tax; Non-service of notice; Recalling judgment

Judgement Text

"IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION M.A. No. 2171 of 2018 IN Civil Appeal No(s). 2793 of 2018 ASST. COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS M/S. JAMNALAL SONS PVT. LTD. Respondent(s) O R D E R This application has been filed by the applicant (respondent) in Civil Appeal No. 2793 of 2018. Learned counsel for the applicant submits that in the appeal filed by the Department against the applicant (who was respondent in the appeal), no notice was served on the respondent, hence he could not have any opportunity to make submissions. The appeal in question was decided along with bunch of appeals by this Court on 12.02.2018. Learned counsel further submits that there were certain other issues in this appeal. Learned counsel has also placed reliance on the judgment of this Court in C.A. No. 1748 of 2019 Etc. titled Pr. Commissioner of Income Tax, Shimla v. M/s. Aarham Softronics decided on 20.02.2019. Learned ASG appearing for the Department although does not dispute that the applicant was not served in the appeal but he submits that the appropriate course open for 1 Digitally signed by SANJAY KUMAR Date: 2019.08.03 10:31:01 IST Reason: Signature Not Verified the applicant is to file a review petition. He further submits that the case of the applicant is covered by the judgment of this Court dated 12.02.2018. Be that as it may, taking into consideration the fact that the applicant was not served in the appeal, ends of justice be served in recalling judgment dated 12.02.2018 in so far as Appeal No. 2793 of 2018 is concerned. We do so accordingly. The miscellaneous application is disposed of. Let the appeal be listed for consideration. Learned counsel for the applicant may file counter affidavit in the appeal within three weeks. Rejoinder, if any, be filed within three weeks thereafter. List the appeal after six weeks. …....................J. [ASHOK BHUSHAN] …....................J. [NAVIN SINHA] NEW DELHI; August 1, 2019. 2 ITEM NO.12 COURT NO.11 SECTION III S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS M.A. No. 2171/2018 in Civil Appeal No(s). 2793/2018 ASST. COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS M/S. JAMNALAL SONS PVT. LTD. Respondent(s) (IA No.86238/2018-CLARIFICATION/DIRECTION) Date : 01-08-2019 This matter was called on for hearing today. CORAM : HON'BLE MR. JUSTICE ASHOK BHUSHAN HON'BLE MR. JUSTICE NAVIN SINHA For Petitioner(s) Mr. Vikramjit Banerjee, ASG Ms. Pooja Dhar, Adv. Mr. H.R. Rao, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Jahangir Mistry, Sr. Adv. Ms. Basanti B. Patel, Adv. Ms. Praveena Gautam, AOR Mr. Pawan Shukla, Adv. Mr. Raja Ram, Adv. UPON hearing the counsel the Court made the following O R D E R The miscellaneous application is disposed of in terms of the signed order. Learned counsel for the applicant may file counter affidavit in the appeal within three weeks. Rejoinder, if any, be filed within three weeks thereafter. List the appeal after six weeks. (MEENAKSHI KOHLI) (RENU KAPOOR) COURT MASTER COURT MASTER [Signed order is placed on the file] 3 "