{"id":88681,"date":"2008-12-10T00:00:00","date_gmt":"2008-12-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/a-b-hotels-limited-vs-commissioner-of-income-tax-on-10-december-2008"},"modified":"2016-01-03T10:13:35","modified_gmt":"2016-01-03T04:43:35","slug":"a-b-hotels-limited-vs-commissioner-of-income-tax-on-10-december-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/a-b-hotels-limited-vs-commissioner-of-income-tax-on-10-december-2008","title":{"rendered":"A. B. Hotels Limited vs Commissioner Of Income Tax on 10 December, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">A. B. Hotels Limited vs Commissioner Of Income Tax on 10 December, 2008<\/div>\n<div class=\"doc_author\">Author: Badar Durrez Ahmed<\/div>\n<pre>             THE HIGH COURT OF DELHI AT NEW DELHI\n\n%                                                Judgment delivered on: 10.12.2008\n\n+ ITA 369\/08, 376\/08, 381\/08, 386\/08, 449\/08, 457\/08, 458\/08 &amp; 480\/08\n\n\nA. B. HOTELS LIMITED                                                       ... Appellant\n\n                                                - versus -\n\n\nCOMMISSIONER OF INCOME TAX                                                 ... Respondent<\/pre>\n<p>Advocates who appeared in this case:<\/p>\n<pre>\nFor the Appellant     : Mr C. S. Aggarwal, Sr Advocate with Mr Prakash Kumar\nFor the Respondent    : Mr R. D. Jolly\n\nCORAM:-\nHON'BLE MR JUSTICE BADAR DURREZ AHMED\nHON'BLE MR JUSTICE RAJIV SHAKDHER\n\n<\/pre>\n<p>       1.     Whether Reporters of local papers may be allowed to<br \/>\n              see the judgment ?\n<\/p>\n<p>       2.     To be referred to the Reporter or not ?\n<\/p>\n<p>       3.     Whether the judgment should be reported in Digest ?<\/p>\n<p>BADAR DURREZ AHMED, J (ORAL)<\/p>\n<p>1.              The present set of eight appeals arise out of the common<\/p>\n<p>order passed by the Income Tax Appellate Tribunal on 15.06.2007 in<\/p>\n<p>MA 328\/Del\/2006 pertaining to the financial years 1994-1995 to 2000-<\/p>\n<p>2001 and 01.04.2001 to 31.12.2001. By virtue of the impugned order<\/p>\n<p>the Tribunal disposed of the miscellaneous application filed on behalf<\/p>\n<p>of the revenue under Section 254(2) of the Income Tax Act, 1961. The<\/p>\n<p>revenue was seeking rectification of the earlier order dated 30.11.2005<\/p>\n<p>passed by the Tribunal in TDS Appeal No. 18 to 25\/Del\/2003 in respect<\/p>\n<p>ITA Nos. 369\/08, 376\/08, 381\/08, 386\/08, 449\/08, 457\/08, 458\/08 &amp; 480\/08           Page No.1 of 4<br \/>\n of the above mentioned financial years. By virtue of the order dated<\/p>\n<p>30.11.2005, the Tribunal concluded as under:-<\/p>\n<blockquote><p>         &#8220;6. We, after having heard the parties, are of the view<br \/>\n         that once the Revenue has collected the tax in respect of the<br \/>\n         impugned additional payments made by the assessee to<br \/>\n         IAAI, no action u\/s 201(1) is required.            In these<br \/>\n         circumstances, we quash the impugned order with a<br \/>\n         direction to the AO to verify the facts as stated by the Ld.<br \/>\n         Counsel for the assessee. In case no tax has been paid by<br \/>\n         IAAI in respect of the impugned payment, the AO is at<br \/>\n         liberty to issue notice to the assessee and examine the<br \/>\n         matter afresh after affording a reasonable opportunity of<br \/>\n         being heard to the assessee.&#8221;\n<\/p><\/blockquote>\n<p>The revenue felt that since no direction with regard to Section 201 (1A)<\/p>\n<p>of the said Act had been given in the order dated 30.11.2005, the same<\/p>\n<p>required modification. After hearing the parties, the Tribunal passed<\/p>\n<p>the impugned order dated 15.06.2007, the relevant portion of which<\/p>\n<p>reads as under:-\n<\/p>\n<blockquote><p>         &#8220;5.    It would appear that the Tribunal after having<br \/>\n         quashed the impugned order passed by the Ld. CIT (A)<br \/>\n         under section 201(1) &amp; 201(1A) has given direction to the<br \/>\n         Assessing Officer to verify the facts as stated by the Ld.<\/p><\/blockquote>\n<p>         Counsel for the assessee. In case no tax has been paid by<br \/>\n         IAAI in respect of the impugned payment, the Assessing<br \/>\n         Officer is at liberty to issue notice to the assessee and<br \/>\n         examine the matter afresh after affording a reasonable<br \/>\n         opportunity of being heard to the assessee. However, no<br \/>\n         further direction has been given in case the facts stated by<br \/>\n         the assessee are found to be not correct. However, we are<br \/>\n         of the view that said directions are incomplete as much as<br \/>\n         further directions were required to be given in the matter<br \/>\n         regarding charging of interest under section 201(1A) in<br \/>\n         case the assessee has been found to be in default within the<br \/>\n         meaning of section 201(1) of the Act. Thus, we are of the<br \/>\n         view that there is an apparent mistake in the order dated<\/p>\n<p>ITA Nos. 369\/08, 376\/08, 381\/08, 386\/08, 449\/08, 457\/08, 458\/08 &amp; 480\/08   Page No.2 of 4<br \/>\n          30.11.2005 which needs to be rectified in order to make the<br \/>\n         directions given in the matter complete. We, therefore,<br \/>\n         further give liberty to Assessing Officer to invoke the<br \/>\n         provisions of section 201(1A) regarding charging of<br \/>\n         interest from the date of chargeability to the date of actual<br \/>\n         payments of tax in case the facts stated by the assessee are<br \/>\n         found to be incorrect.\n<\/p>\n<p>         6. In the result, miscellaneous application filed by the<br \/>\n         Revenue is allowed.&#8221;\n<\/p>\n<\/p>\n<p>2.              We have heard the counsel for the parties at length. In our<\/p>\n<p>view what the Tribunal has done in the impugned order is nothing more<\/p>\n<p>than making explicit what was already implicit in the order dated<\/p>\n<p>30.11.2005. The order dated 30.11.2005 had been accepted by the<\/p>\n<p>assessee. That order clearly directed the Assessing Officer to verify the<\/p>\n<p>facts as stated by the counsel for the assessee that the revenue had<\/p>\n<p>collected the tax in respect of the impugned additional payments made<\/p>\n<p>by the assessee to the International Airports Authority of India. The<\/p>\n<p>order dated 30.11.2005 had clearly directed that in case no tax had been<\/p>\n<p>paid by IAAI in respect of the impugned payment, the Assessing<\/p>\n<p>Officer was at liberty to issue notice to the assessee and examine the<\/p>\n<p>matter afresh after affording a reasonable opportunity of being heard to<\/p>\n<p>the assessee. That part of the order remains undisturbed by the passing<\/p>\n<p>of the impugned order dated 15.06.2007. All that the impugned order<\/p>\n<p>does is to make it clear that in case the facts, as stated by the assessee,<\/p>\n<p>are found to be incorrect, that is, in case no tax has been paid by the<\/p>\n<p>IAAI in respect of the impugned payments, the Assessing Officer<\/p>\n<p>ITA Nos. 369\/08, 376\/08, 381\/08, 386\/08, 449\/08, 457\/08, 458\/08 &amp; 480\/08   Page No.3 of 4<br \/>\n would have the further liberty to invoke the provisions of Section<\/p>\n<p>201(1A) regarding charging of interest. In any event, this direction has<\/p>\n<p>to be read with the earlier direction given in the order dated 30.11.2005<\/p>\n<p>and in case the Assessing Officer contemplates any action under<\/p>\n<p>Section 201(1) or 201(1A), he would have to issue a notice to the<\/p>\n<p>assessee and examine the matter afresh after affording a reasonable<\/p>\n<p>opportunity of hearing to the assessee in accordance with law. As such,<\/p>\n<p>no interference with the impugned order is called for.<\/p>\n<p>                The appeals are dismissed.\n<\/p>\n<\/p>\n<p>                                                      BADAR DURREZ AHMED, J<\/p>\n<p>                                                           RAJIV SHAKDHER, J<br \/>\nDecember 10, 2008<br \/>\nSR<\/p>\n<p>ITA Nos. 369\/08, 376\/08, 381\/08, 386\/08, 449\/08, 457\/08, 458\/08 &amp; 480\/08   Page No.4 of 4\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court A. B. Hotels Limited vs Commissioner Of Income Tax on 10 December, 2008 Author: Badar Durrez Ahmed THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 10.12.2008 + ITA 369\/08, 376\/08, 381\/08, 386\/08, 449\/08, 457\/08, 458\/08 &amp; 480\/08 A. B. HOTELS LIMITED &#8230; Appellant &#8211; versus &#8211; COMMISSIONER OF [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-88681","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A. B. 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