Ambience Developers & Infrastructure Pvt Ltd v. Commissioner of Income Tax

Delhi High Court · 18 Dec 2017 · 2017:DHC:8735-DB
S. Ravindra Bhat; A.K. Chawla
ITA 879/2017
2017:DHC:8735-DB
tax appeal_dismissed

AI Summary

The Delhi High Court dismissed tax appeals as not maintainable due to pending rectification proceedings before the ITAT under Section 254(2) of the Income Tax Act, 1961.

Full Text
Translation output
HIGH COURT OF DELHI
ITA 876/2017
AMBIENCE HOTELS & RESORTS PVT LTD Appellant
VERSUS
COMMISIONER OFINCOME TAX . .....Respondent
ITA 879/2017
AMBIENCE DEVELOPERS & INFRASTRUCTURE PVT LTD Appellant
VERSUS
COMMISIONER OF INCOME TAX Respondent Present; Ms. Monika Ghai withMs. Shyamalima Borah, Advs. for the appellant.
Mr. Zoheb Hossain, Sr. Standing Counsel for Revenue.
CORAM:
HON'BLE MR. JUSTICE S. RAVINDRA BHAT
HON'BLE MR. JUSTICE A.K. CHAWLA
18.12.2017 It is brought to the notice of the Court that the assessees have, during thependency ofthese proceedings, approached the
Income Tax Appellate Tribunal (ITAT) under Section 254(2) of the Income Tax Act, 1961 seeking rectification on certain grounds. In these circumstances, the appeals are not
ITA Nos.876/2017 &879/2017 Page 1 2017:DHC:8735-DB maintainable according to the decisions of the Court. In the event, the appellants are aggrieved by the order made by the
ITAT in the rectification proceedings and their grievances urged in these appeals subsist, it is open to them to approach this Court in appropriate proceedings. All rights and contentions with respect to the correctness of the impugned order, are reserved.
The appeals are disposed of in the above terms.
LwJ/^Uh S. RAVINDRA BHAT, J liiT A.K. CHAWLA, J
DECEMBER 18, 2017 kks ITA Nos.876/2017 &879/2017 Page2
2017:DHC:8735-DB
JUDGMENT