Facts of the Case

The present appeal was filed by the Commissioner of Income Tax (Exemptions), Delhi (Appellant/Revenue) against the order dated 24.03.2021 passed by the Income Tax Appellate Tribunal (ITAT) for the Assessment Year 2013–14.

There was a delay of 457 days in re-filing the appeal, for which an application seeking condonation of delay was moved. The High Court condoned the delay and proceeded to examine the matter on merits.

The Revenue sought to challenge the Tribunal’s order by raising certain questions of law.

Issues Involved

  1. Whether the appeal filed by the Revenue raised any substantial question of law warranting interference by the High Court.
  2. Whether issues raised in the present appeal were already settled in earlier decisions of coordinate benches.

Petitioner’s Arguments (Revenue)

  • The Revenue contended that the order of the ITAT was erroneous and required interference.
  • It proposed questions of law for adjudication before the High Court.
  • However, it was fairly admitted that identical questions had already been raised in earlier appeals filed by the Revenue.

Respondent’s Arguments

  • None appeared on behalf of the respondent (Indian Evangelical Team).

Court’s Findings / Order

  • The Court noted that identical questions of law had already been adjudicated in earlier appeals including:
    • ITA No. 353/2023
    • ITA No. 360/2023
    • ITA No. 169/2023
    • ITA No. 185/2022
  • In those cases:
    • Appeals were either dismissed or
    • It was held that no substantial question of law arose for consideration.
  • Following the same reasoning, the Court held that:

No substantial question of law arises in the present appeal.

  • Accordingly, the appeal filed by the Revenue was closed/dismissed.

 

Important Clarification

  • The Court reaffirmed the principle that where identical issues have already been decided, subsequent appeals on the same issue do not give rise to a substantial question of law.
  • This judgment strengthens judicial consistency and discourages repetitive litigation on settled issues.

 

Sections Involved

  • Section 260A of the Income Tax Act, 1961 (Appeal to High Court)
  • General provisions relating to appellate jurisdiction and substantial question of law

 

Link to download the order -https://delhihighcourt.nic.in/app/showFileJudgment/60806122023ITA6992023_180942.pdf

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