Delhi High Court - Orders
Principal Commissioner Of Income Tax, ... vs M/S Vedanta Ltd. (Successor To M/S. ... on 29 November, 2022
Author: Rajiv Shakdher
Bench: Rajiv Shakdher
$~27 and 28
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 104/2020 and CM APPLs.6116-17/2020
PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI- 9
..... Appellant
Through: Mr Abhishek Maratha, Sr. Standing
Counsel.
versus
M/S VEDANTA LTD. (SUCCESSOR TO M/S. CAIRN INDIA
LTD.) ..... Respondent
Through: Mr Prakash Kumar with Ms Rashmi
Singh, Advocates.
ITA 109/2020 and CM APPLs.6461-62/2020
PR. COMMISSIONER OF INCOME TAX, DELHI-9,
..... Appellant
Through: Mr Abhishek Maratha, Sr. Standing
Counsel.
versus
VEDANTA LTD (SUCCESSOR TO M/S CAIRN INDIA LTD.)
..... Respondent
Through: Mr Prakash Kumar with Ms Rashmi
Singh, Advocates.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER
HON'BLE MS JUSTICE TARA VITASTA GANJU
ORDER
% 29.11.2022 [Physical Hearing/Hybrid Hearing (as per request)]
1. Mr Abhishek Maratha, who appears on behalf of the appellant/revenue, cannot but accept that the appeals have been lodged before a forum which does not have territorial jurisdiction in view of ratio of the judgment rendered by the Supreme Court in Pr. Commissioner of Income Tax -I, Chandigarh v. ABC Papers Ltd., 2022 SCC OnLine SC 1036.
ITA 104/2020 & connected appeals page 1 of 2 Signature Not Verified Digitally Signed By:ATUL JAIN Signing Date:22.12.2022 17:22:35
2. Mr Maratha has also placed before us a hard copy of the order dated 10.11.2022 passed in a bunch of appeals [one of which is ITA 303/2018] preferred by the respondent/assessee.
2.1 Via this order, a coordinate bench has disposed of the respondent/assessee's appeals, with liberty to the respondent/assessee to file the appeals in a court which would have territorial jurisdiction in the matter. For this purpose, the respondent/assessee has been accorded twelve weeks.
3. Accordingly, these appeals are closed with liberty to the appellant/revenue to prefer appeals before the court vested with the jurisdiction to entertain and adjudicate the appeals. 3.1. Since the respondent/assessee has been granted twelve weeks by the coordinate bench in the above-mentioned order by the coordinate bench, the appellant/revenue is also given twelve weeks to prefer appeals before the appropriate forum.
4. It is, however, made clear that we have not expressed any opinion on the merits of the matter.
5. Consequently, pending applications shall stand closed.
RAJIV SHAKDHER, J TARA VITASTA GANJU, J NOVEMBER 29, 2022 / tr Click here to check corrigendum, if any ITA 104/2020 & connected appeals page 2 of 2 Signature Not Verified Digitally Signed By:ATUL JAIN Signing Date:22.12.2022 17:22:35