JAGDISH PRASAD GUPTA vs. COMMISSIONER OF INCOME TAX

ITA - 98 / 2012HC Delhi06 February 20121 pages

For Petitioner: VN JHA

AI SummaryRemanded

What did the High Court hold?

The High Court of Delhi, on the oral prayer of the appellant, directed that the appeals filed by Jagdish Prasad Gupta (ITA Nos. 98/2012, 101/2012, 102/2012, 105/2012, 106/2012) be treated as cross-objections. These cross-objections are against the order dated July 31, 2009, of the Income Tax Appellate Tribunal. The court allowed exemption applications and dismissed applications for condonation of delay as infructuous. Crucially, the court explicitly stated that all issues and questions were left open, indicating that no substantive decision on the merits of the case was made at this stage. The appeals were listed for further hearing.

What were the facts?

The appellant, Jagdish Prasad Gupta, filed several appeals (ITA Nos. 98/2012, 101/2012, 102/2012, 105/2012, 106/2012) before the High Court of Delhi. These appeals pertained to assessment years 1997-98, 1999-2000, 2000-01, 1998-99, and 2002-03, respectively. The appeals were against an order dated July 31, 2009, passed by the Income Tax Appellate Tribunal (ITAT). On oral prayer of the appellant, these appeals were directed to be treated as cross-objections. Exemption applications were allowed, and applications for condonation of delay were dismissed as infructuous. All issues and questions were left open.

What were the issues?

1. Whether the appeals filed by the appellant should be treated as cross-objections against the ITAT's order dated July 31, 2009. (Mixed law and fact, concerning procedural treatment of appeals). Assessee's Contention: The appellant orally prayed that their appeals be treated as cross-objections. The judgment records this prayer and its acceptance. Revenue's Contention: The judgment does not record any specific contention from the revenue regarding the treatment of the appeals as cross-objections. However, the revenue was represented by senior standing counsel.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . . . ITA 98/2012 . ITA 101/2012 . ITA 102/2012 . ITA 105/2012 . ITA 106/2012 . . . JAGDISH PRASAD GUPTA ..... Appellant . Through Mr. O S Bajpai, sr. Adv. with Mr. Rajiv Saxena, Mr. V N Jha and Ms. Manasvini Bajpai, Advs. . . . versus . . . . . COMMISSIONER OF INCOME TAX ..... Respondent . Through Mr. Abhishek Maratha, sr. standing counsel with Ms. Anshul Sharma, Adv. . . . CORAM: . HON'BLE MR. JUSTICE SANJIV KHANNA . HON'BLE MR. JUSTICE R.V.EASWAR . . . O R D E R . 06.02.2012 . . . On oral prayer of the appellant these appeals are directed to be treated as cross-objections as per details given below : . ITA No. Assessment Year . 98/2012 1997-98 . 105/2012 1998-99 . . . 102/2012 2000-01 . 106/2012 2002-03 . 101/2012 1999-2000 . It is made clear that these cross-objections are against the order dated 31st July, 2009 of the Income Tax Appellate Tribunal. . List on 17th April, 2012 along with connected ITAs. . Exemption applications are allowed. . Application for condonation of delay are dismissed as infructuous. . All issues and questions are left open. . . . SANJIV KHANNA, J . . . . . . . R.V.EASWAR, J . FEBRUARY 06, 2012 . vld . . . $ 4 and 5 .

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