COMMISSIONER OF INCOME TAX vs. GURCHARAN SINGH

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ITA/1130/2008HC DelhiDLHC01066513200804 March 2025Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi held that the present appeal, ITA 1130/2008, has become infructuous. This conclusion was reached because the Court was informed that the related quantum appeal, ITA 648/2007, which was the basis for entertaining the present appeal, had been dismissed on December 11, 2019, due to low tax effect. As the underlying quantum appeal is no longer pending, the present appeal has lost its purpose and relevance. The Court's reasoning is based on the procedural development that the appeal was entertained pending the outcome of another appeal, which has now been decided. The operative direction is that the appeal shall stand disposed of as infructuous.

What were the facts?

This matter concerns an appeal filed by the Commissioner of Income Tax (Appellant) against an order related to the assessment year(s) not specified. The appeal was entertained by the High Court of Delhi bearing in mind the pendency of a quantum appeal, specifically ITA 648/2007. The Court was informed that the aforementioned quantum appeal, ITA 648/2007, was ultimately dismissed on December 11, 2019, on the grounds of low tax effect. Consequently, the present appeal, ITA 1130/2008, has become infructuous.

What were the issues?

1. Whether the present appeal (ITA 1130/2008) has become infructuous in light of the dismissal of the related quantum appeal (ITA 648/2007). The Appellant, represented by Mr. Siddhartha Sinha, SSC, and others, did not present any specific arguments regarding the merits of the appeal. The Court was informed of the dismissal of the related quantum appeal. The Respondent, Gurcharan Singh, did not have any appearance recorded, and therefore, no arguments were presented on their behalf.

AI-generated summary — verify with the full judgment below

$~61 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1130/2008

COMMISSIONER OF INCOME TAX .....Appellant Through: Mr. Siddhartha Sinha, SSC with Ms. Anuja Pethia and Mr. Dacchita Sahi, JSCs with Mr. Srikant Singh and Ms. Anu Priya Minz, Advs.

versus

GURCHARAN SINGH

.....Respondent

Through: Appearance not given.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

04.03.2025 1. We note from the order of 29 September 2008 that the instant appeal came to be entertained bearing in mind the pendency of the quantum appeal and which was ITA 648/2007. 2. We are today informed that the said appeal ultimately came to be dismissed on the ground of low tax effect on 11 December 2019. 3. In view of the aforesaid, the instant appeal has clearly been rendered infructuous. It shall consequently stand disposed of as such.

YASHWANT VARMA, J

HARISH VAIDYANATHAN SHANKAR, J MARCH 04, 2025/akc This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 15:06:56

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