COMMISSIONER OF INCOME TAX DELHI X vs. MOHD.SHAHID

ITA - 1339 / 2007HC Delhi21 January 20081 pages

For Petitioner: PREM LATA BANSAL

AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arises in the present appeal. This conclusion was reached because the Revenue's appeal on the quantum of tax had already been dismissed by the Income Tax Appellate Tribunal and subsequently by the High Court itself in a prior appeal (ITA No. 1179/2007). The Revenue's counsel conceded that the penalty appeal would not survive under these circumstances. Consequently, the High Court dismissed the appeal. The operative direction was the dismissal of the appeal. No issue was expressly left undecided.

What were the facts?

The Revenue is aggrieved by an order dated 15th May, 2007, passed by the Income Tax Appellate Tribunal (ITAT), Delhi Bench 'H'. The appeal before the High Court of Delhi arises from penalty proceedings. The Revenue's counsel conceded that the appeal concerning the penalty would not survive because the Revenue's appeal on the quantum of tax had already been dismissed by the ITAT and subsequently by the High Court in ITA No. 1179/2007, decided on 7th December, 2007. This procedural history is material to the current appeal.

What were the issues?

1. Whether a substantial question of law arises in an appeal by the Revenue against an ITAT order in penalty proceedings, when the Revenue's appeal on the quantum of tax for the same assessment year(s) has been dismissed by the Tribunal and the High Court? Assessee's Contention: The judgment does not record any specific contentions made by the assessee's counsel. The appeal was dismissed based on the concession made by the Revenue. Revenue's Contention: The Revenue's counsel fairly submitted that the appeal concerning penalty proceedings would not survive in view of the dismissal of their appeal on the quantum of tax by the Tribunal and the High Court.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 1339/2007 . COMMISSIONER OF INCOME TAX DELHI ..... Appellant Through Ms. P.L. Bansal, Advocate . versus . MOHD.SHAHID ..... Respondent Through Ms. Poonam Ahuja, Advocate for Mr. Mohd Shahid, Advocate . CORAM: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE V.B. GUPTA . O R D E R 21.01.2008 . . . CM No. 17677/2007 Allowed, subject to all just exceptions. The application is disposed of. ITA No. 1339/2007 The Revenue is aggrieved by an order dated 15th May, 2007 passed by the Income Tax Appellate Tribunal, Delhi Bench 'H' in I.T. (S.S.) 219-220/Del/2005. Learned counsel for the Revenue fairly submits that this appeal which arises from penalty proceedings, would not ITA 1339/2007 Page 1 of 2 survive in view of the fact that the appeal of the Revenue on the quantum of tax was dismissed by the Tribunal as well as by this Court in ITA No. 1179/2007 decided on 7th December, 2007. Under the circumstances, no substantial question of law arises. Dismissed. . . . MADAN B. LOKUR, J . . V.B. GUPTA, J JANUARY 21, 2008 raj . . . . ITA 1339/2007 Page 2 of 2 . .

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