PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-2, vs. BLUEMOON INFRASTRUCTURE (P) LTD.,

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ITA/500/2017HC DelhiDLHC01230507201726 July 2017Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that considering the fact that the matter had been remanded to the CIT(A) for a fresh decision, no substantial question of law arose for consideration from the impugned order of the ITAT. The Court found no substantial question of law that warranted its intervention. Therefore, the appeal filed by the Revenue was dismissed. The ITAT's decision to remand the case to the CIT(A) for a fresh decision was upheld by the High Court, effectively meaning the issues were not decided on merits by the High Court.

What were the facts?

The Revenue, Principal Commissioner of Income Tax, Delhi-2, is in appeal against an order dated December 9, 2016, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 58/Del./2014 for Assessment Year 2006-07. The ITAT had remanded the matter to the Commissioner of Income Tax (Appeals) [CIT(A)] for a fresh decision on the issues raised. The assessee is Bluemoon Infrastructure (P) Ltd. The High Court was considering the appeal filed by the Revenue against the ITAT's order.

What were the issues?

1. Whether a substantial question of law arises for consideration from the impugned order of the ITAT, which remanded the matter to the CIT(A) for fresh adjudication. The Revenue contended that the ITAT's order of remand did not present any substantial question of law for the High Court's consideration. The Revenue argued that since the matter was sent back for fresh consideration by the lower appellate authority, there was no final decision on merits by the ITAT that could be challenged as a substantial question of law. The judgment does not record any specific arguments from the assessee's side.

AI-generated summary — verify with the full judgment below

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 5 + ITA 500/2017 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-2.... Appellant Through: Mr Rahul Kaushik, Senior Standing Counsel

versus

BLUEMOON INFRASTRUCTURE (P) LTD., ..... Respondent

Through: None CORAM: JUSTICE S. MURALIDHAR JUSTICE PRATHIBA M. SINGH

O R D E R %

26.07.2017 CM 24200/2017 (exemption) 1. Allowed, subject to all just exceptions.

ITA 500/2017 2. The Revenue is in appeal against the order dated 9th December, 2016 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 58/Del./2014 for the Assessment Year (‘AY’) 2006-07.

By the impugned order, the ITAT has remanded the matter to the Commissioner of Income Tax (Appeals) [‘CIT(A)’] for fresh decision on the issues sought to be urged in the present case.

Considering fact that the matter has been remanded to the CIT (A) for a fresh decision, the Court does not find any substantial question of law that ITA 500/2017

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arises for consideration from the impugned order of the ITAT.

The appeal is accordingly dismissed.

S. MURALIDHAR, J

PRATHIBA M. SINGH, J JULY 26, 2017 rd

ITA 500/2017

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