Appeal details
Counselvise Citation
[2021] 140 COUNSELVISE.COM (IT) 353149 (SC)
Assessee PAN
Bench
Appeal Number
Appellant
Respondent
Pronouncement Date
01-09-2021
Judgement Text
"1 ITEM NO.12 Court 3 (Video Conferencing) SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 8091/2016 (Arising out of impugned final judgment and order dated 13-08-2015 in ITA No. 771/2014 passed by the High Court of Delhi at New Delhi) COMMISSIONER OF INCOME TAX Petitioner(s) VERSUS M/S DIVINE INFRACON PVT LTD Respondent(s) WITH C.A. No. 14702/2015 IA No. 103501/2020 - APPLICATION FOR TAGGING/DETAGGING Diary No(s). 42785/2018 (FOR ADMISSION and I.R. and IA No.172357/2018-CONDONATION OF DELAY IN FILING and IA No.172358/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 19437/2020 Diary No(s). 14160/2020 C.A. No. 17533/2017 (FOR ADMISSION and I.R. and IA No.104081/2017-CONDONATION OF DELAY IN FILING and IA No.104084/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 15956/2017 C.A. No. 1504/2018 (IA No.5689/2018-CONDONATION OF DELAY IN FILING) C.A. No. 3053/2018 C.A. No. 4264/2018 (FOR ADMISSION and I.R. and IA No.50342/2018-CONDONATION OF DELAY IN FILING and IA No.50346/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 9456/2018 (FOR ADMISSION and I.R. and IA No.46650/2018-CONDONATION OF DELAY IN FILING and IA No.46652/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Digitally signed by DEEPAK SINGH Date: 2021.09.02 18:21:28 IST Reason: Signature Not Verified 2 SLP(C) No. 16887/2018 SLP(C) No. 18040/2018 (FOR ADMISSION and I.R. and IA No.85012/2018-CONDONATION OF DELAY IN FILING and IA No.85013/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 21477/2018 Diary No(s). 42779/2018 IA No. 170850/2018 - CONDONATION OF DELAY IN FILING IA No. 170853/2018 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 47604/2018 (FOR ADMISSION and I.R. and IA No.3401/2019-CONDONATION OF DELAY IN FILING and IA No.3402/2019-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT IA No. 3401/2019 - CONDONATION OF DELAY IN FILING IA No. 3402/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT Diary No(s). 47892/2018 (IA No.4980/2019-CONDONATION OF DELAY IN FILING IA No. 4980/2019 - CONDONATION OF DELAY IN FILING) Diary No(s). 48008/2018 IA No. 15372/2019 - CONDONATION OF DELAY IN FILING IA No. 15375/2019 - EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) C.A. No. 3147/2019 C.A. No. 7338/2019 (FOR ADMISSION and I.R. and IA No.137218/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 4109/2020 (IA No.14443/2020-CONDONATION OF DELAY IN FILING and IA No.14444/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS IA No. 44539/2020 - AMENDMENT OF THE PETITION) C.A. No. 2648/2020 (FOR ADMISSION and I.R. and IA No.51575/2020-CONDONATION OF DELAY IN FILING and IA No.51576/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) C.A. No. 721/2020 (IA No.8749/2020-CONDONATION OF DELAY IN FILING and IA No.8750/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) 3 C.A. No. 1505/2020 (FOR ADMISSION and I.R. and IA No.14528/2020-CONDONATION OF DELAY IN FILING) C.A. No. 734/2020 (FOR ADMISSION and I.R. and IA No.8904/2020-CONDONATION OF DELAY IN FILING) SLP(C) No. 7108/2020 (FOR ADMISSION and I.R. and IA No.47306/2020-CONDONATION OF DELAY IN FILING and IA No.47309/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.47308/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) SLP(C) No. 6148/2020 (FOR ADMISSION and I.R. and IA No.27932/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 6344/2020 (FOR ADMISSION and I.R. and IA No.35847/2020-CONDONATION OF DELAY IN FILING and IA No.35848/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 7109/2020 (FOR ADMISSION and I.R. and IA No.46995/2020-CONDONATION OF DELAY IN FILING and IA No.46997/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.46996/2020-CONDONATION OF DELAY IN REFILING / CURING THE DEFECTS) Diary No(s). 15164/2020 Diary No(s). 15237/2020 Diary No(s). 17264/2020 SLP(C) No. 21324/2019 (IA No.109801/2019-CONDONATION OF DELAY IN FILING) SLP(C) No. 13372/2018 (FOR ADMISSION and I.R. and IA No.63887/2018-CONDONATION OF DELAY IN FILING) SLP(C) No. 14028/2018 (FOR ADMISSION and I.R. and IA No.68312/2018-CONDONATION OF DELAY IN FILING and IA No.68313/2018-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT and IA No.68314/2018-PERMISSION TO FILE LENGTHY LIST OF DATES AND EVENTS) SLP(C) No. 11915/2020 (FOR ADMISSION and I.R.) 4 SLP(C) No. 12292/2020 (FOR ADMISSION and I.R.) SLP(C) No. 4529/2021 (FOR ADMISSION and I.R.) SLP(C) No. 8693/2021 (FOR ADMISSION and I.R. and IA No.69530/2020-CONDONATION OF DELAY IN FILING and IA No.69529/2020-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11018/2021 (FOR ADMISSION and I.R. and IA No.84027/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11912/2021 (FOR ADMISSION and I.R. and IA No.92268/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11653/2021 (FOR ADMISSION and I.R. and IA No.90229/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11725/2021 (FOR ADMISSION and I.R. and IA No.90935/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11954/2021 (IA No.92583/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 10997/2021 (FOR ADMISSION and I.R. and IA No.83761/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 11806/2021 (FOR ADMISSION and I.R. and IA No.91913/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT..) SLP(C) No. 10498/2021 (FOR ADMISSION and I.R.) SLP(C) No. 10798/2021 (FOR ADMISSION and I.R. and IA No.81630/2021-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 01-09-2021 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE HRISHIKESH ROY HON'BLE MR. JUSTICE C.T. RAVIKUMAR 5 For Petitioner(s) Mr. B. V. Balaram Das, AOR Mr. N. Venkatraman, ASG Mr. Arijit Prasad, Sr.Adv. Mr. D. L. Chidananda, Adv. Mr. zoheib Hosssain, Adv. Mr. S. A. Haseeb, Adv. Mr. Raj Bahadur Yadav, Adv. Mr. Niranjana Singh, Adv. Ms. Gargi Khanna, Adv. Mrs. Anil Katiyar, AOR Mr. Raj Bahadur Yadav, AOR For Respondent(s) Ms. Sheena Taqui, Adv. Mr. Shiv Vinayak Gupta, Adv. Mrs. Bina Gupta, AOR Mr. Subodh S. Patil, AOR Mr. Ved Jain, Adv. Ms. Richa Mishra, Adv. Mr. Rameshwar Prasad Goyal, AOR Mr. Sameer Rohatg, Adv. Ms. Ranjeeta Rohatgi, AOR Mr. Akshit Pradhan, Adv. Mr. Kapil Goel, Adv. Mr. Dhananjay Garg, AOR Mr. Sandeep Goel, Adv. M/S. Khaitan & Co., AOR Mr. Salil Agarwal, Sr. Adv. Mr. Bhargava V Desai, AOR Mr. Shivam Jasra, Adv. Ms. Aditi Diwan, Adv Mr. Uma Shankar, Adv. Mr. Rupesh Kumar, AOR Ms. Neelam Sharma, Adv. Ms. Pankhuri Shrivastava, Adv. Mr. Mayank Nagi, Adv. Ms. Mahua Kalra, AOR Mr. Mahendra K Ghelani, Adv. Mr. Pratap Venugopal, Adv. Ms. Surekha Raman, Adv. 6 Mr. Akhil Abraham Roy, Adv. Mr. Vijay Valsan, Adv. For M/S. K J John And Co, AOR Ms. Kavita Jha, AOR Mr. Vaibhav Kulkarni, Adv. Mr. Udit Naresh, Adv. Mr. U.A. Rana, Adv. Mr. Himanshu Mehta, Adv. For M/S. Gagrat And Co, AOR Mr. Naresh Jain, Adv. Mr. Prateek Jain, Adv. Ms. Arati Agarwal, Adv. Mr. Alok Kumar, Adv. Mr. Vikas Mehta, AOR Mr. Kushal Sarkar, Adv. Dr. Rakesh Gupta, Adv. Mr. Somil Aggarwal, Adv. Mr. Ambhoj Kumar Sinha, AOR Ms. Tani Malik, Adv. UPON hearing the counsel the Court made the following O R D E R It is agreed that the following matters be listed as group A cases (Section 153A) and SLP(C) D. No. 19437 of 2020 be treated as the lead case in this group: 1. Diary No.19437/2020 2. C.A. No.14702/2015 3. Diary No.14160/2020 4. C.A. No.17533/2017 5. C.A. No.3053/2018 6. C.A. No.4264/2018 7. SLP (C) No.9456/2018 8. SLP (C) No.16887/2018 9. SLP (C) No.18040/2018 10. Diary No.47892/2018 11. C.A No.7338/2019 12. SLP (C) No.4109/2020 13. C.A No.2648/2020 14. C.A No.721/2020 7 15. C.A No.1505/2020 16. C.A No.734/2020 17. SLP (C) No.7108/2020 18. SLP (C) No.6148/2020 19. SLP (C) No.6344/2020 20. SLP (C) No.7109/2020 21. Diary No.15164/2020 22. Diary No.15237/2020 23. Diary No.17264/2020 24. SLP (C) No.13372/2018 25. SLP (C) No.14028/2018 26. SLP (C) No.11915/2020 27. SLP (C) No.12292/2020 28. SLP (C) No.29835/2018 29. Diary No.42868/2019 30. SLP (C) No.487/2020 31. SLP (C) No.4529/2021 32. SLP (C) No.2295-2296/2018 33. C.A No.15617/2017 34. C.A No.10267/2017 35. SLP (C) No.20559/2017 36. C.A No.10268/2017 37. SLP (C) Nos.35275-35278/2017 38. SLP (C) Nos.35259-35260/2017 39. SLP (C) Nos.33078-33079/2017 40. SLP (C) Nos.32076-32079/2017 41. SLP (C) No.9164-9203/2018 42. C.A. No.10266/2017 The following 12 matters be listed as group B cases being department's appeals in reference to Section 153C of the Income Tax Act and Diary No. 42785 of 2018 be treated as the lead case in this group: 1. Diary No.42785/2018 2. Diary No.42779/2018 3. Diary No.47604/2018 4. Diary No.48008/2018 5. C.A No.3147/2019 6. SLP (C) No.21324/2019 7. C.A No.6744/2018 8 8. SLP (C) No.21330/2019 9. C.A No.7600/2019 10. SLP (C) No.8693/2021 11. C.A No.1504/2018 12. SLP (C) No.21477/2018 Further, the following matters be listed together as Group C cases: 1. SLP(C) No.11018/2021 2. SLP(C) No.11912/2021 3. SLP(C) No.11653/2021 4. SLP(C) No.11725/2021 5. SLP(C) No.11954/2021 6. SLP(C) No.10997/2021 7. SLP(C) No.11806/2021 8. SLP(C) No.10498/2021 9. SLP(C) No.10798/2021 The following two matters be listed separately together as group D Cases: 1. SLP (C) No.8091/2016 2. C.A. No.15956/2017 Learned counsel appearing for the concerned assesees may collect the convenience compilation by requesting the Advocates-on-Record appearing for the department, Ms. Gargi Khanna (gargikhanna@gmail.com) and Ms. Niranjana Singh (niranjanasingh@gmail.com). List all these matters on 27.10.2021. Mr. Kapil Goyal, learned counsel appearing in SLP(C) Nos. 11018, 11912, 11653, 11725, 11954 and 10997 of 2021 9 submits that these appeals involve low tax effect and, therefore, needs to be disposed of in view of circular being F. No.390/Misc./116/2017-JC dated 22.08.2019. Mr. N. Venkatraman, learned Additional Solicitor General submits that he will take necessary instructions in that regard before the next date of hearing. (DEEPAK SINGH) (VIDYA NEGI) COURT MASTER (SH) COURT MASTER (NSH) "
AI Insights
The document is a record of proceedings from the Supreme Court of India, detailing the administrative actions taken regarding the listing of various cases related to income tax appeals. The cases involve the Commissioner of Income Tax as the petitioner and M/S Divine Infracon Pvt Ltd as the respondent, among others. The proceedings include applications for tagging/detaching cases, condonation of delay in filing, and exemptions from filing certified copies of the impugned judgments. The court's decision primarily focused on organizing these cases for efficient hearing, categorizing them into groups based on legal provisions cited, specifically Sections 153A and 153C of the Income Tax Act.
