PR. COMMISSIONER OF INCOME TAX -8 vs. SAPIENT CONSULTING LTD. (ERSTWHILE SAPIENT CORPORATION PVT.LTD.)

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ITA/341/2016HC DelhiDLHC01144482201624 May 2016Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi held that no substantial question of law arises in these appeals. The Court's decision was based on its prior ruling in the case of Spice Infotainment v. CIT (2012) 247 CTR 500 (Del). The reasoning is that the appeals, as presented, do not involve any significant legal issue that warrants further examination by the High Court. Consequently, the appeals were dismissed. The operative direction was the dismissal of both appeals. No issues were expressly left undecided; the court definitively ruled on the threshold question of whether a substantial question of law existed.

What were the facts?

These appeals, ITA 341/2016 and ITA 342/2016, were filed by the Pr. Commissioner of Income Tax - 8 (the Revenue) against Sapient Consulting Ltd. (erstwhile Sapient Corporation Pvt. Ltd.) (the Assessee). The appeals were filed with a delay, for which applications were made to condone the delay. The High Court of Delhi considered these applications and the appeals themselves. The judgment does not specify the assessment years or the specific orders or actions under challenge, nor does it mention any amount in dispute. The procedural history is limited to the filing of appeals with delay and the subsequent condonation.

What were the issues?

1. Whether a substantial question of law arises for consideration in these appeals, concerning the decision of the Income Tax Appellate Tribunal (ITAT)? (Question of law) The Revenue contended that substantial questions of law arise, necessitating the admission of the appeals. The Assessee, through its counsel, argued that no substantial question of law arises. The judgment does not explicitly detail the specific grounds or arguments raised by either party beyond this general assertion regarding the existence of a substantial question of law. The Revenue's argument is implicitly based on the belief that the ITAT's decision contained an error of law. The Assessee's argument is that the ITAT's decision was factually and legally sound, not giving rise to any appealable question of law.

AI-generated summary — verify with the full judgment below

ITA 341/2016 & 342/2016 Page 1 of 2

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 32. +

ITA 341/2016

PR. COMMISSIONER OF INCOME TAX -8 ..... Appellant

Through Mr P. Roychaudhuri, Senior Standing

Counsel with Ms Lakshmi Gurung, Junior

Standing Counsel.

versus

SAPIENT CONSULTING LTD. (ERSTWHILE SAPIENT CORPORATION PVT.LTD.)

..... Respondent

Through Ms Kavita Jha, Advocate with Mr Aniket D. Agrawal, Advocate. AND 33. +

ITA 342/2016

PR. COMMISSIONER OF INCOME TAX-8 ..... Appellant

Through Mr P. Roychaudhuri, Senior Standing

Counsel with Ms Lakshmi Gurung, Junior

Standing Counsel.

versus

SAPIENT CONSULTING LTD (ERSTWHILE SAPIENT CORPORATION PVT.LTD.)

..... Respondent Through Ms Kavita Jha, Advocate with Mr Aniket D. Agrawal, Advocate.

CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R %

24.05.2016

CM 20036/2016 (delay in filing the appeal) in ITA 341/2016 CM 20037/2016 (delay in filing the appeal) in ITA 342/2016

ITA 341/2016 & 342/2016 Page 2 of 2

For the reasons stated in the applications, the delay in filing the appeals is condoned.

The applications are disposed of. ITA 341/2016 ITA 342/2016

In view of the decision of this Court in Spice Infotainment v. CIT (2012) 247 CTR 500 (Del) no substantial question of law arises. The appeals are dismissed.

S.MURALIDHAR, J

VIBHU BAKHRU, J MAY 24, 2016 pkv

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