COMMISSIONER OF INCOME TAX DEL vs. RAKESH GUPTA

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ITA/604/2005HC DelhiDLHC01059613200517 January 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR2 pages

AI SummaryDismissed

What did the High Court hold?

The High Court refused to answer the question of law. The court took note of the concession made by the counsel for the Revenue that the tax effect in these appeals was less than Rs. 20 lakhs. Furthermore, the court observed that the impugned order passed by the Income Tax Appellate Tribunal had remanded the matter to the Assessing Officer for fresh adjudication. In light of these two factors, the High Court disposed of the appeals without commenting on the merits of the case. The ratio decidendi is that appeals with a low tax effect, especially when the ITAT has remanded the matter for fresh assessment, may not be entertained by the High Court, particularly when the Revenue concedes the low tax effect.

What were the facts?

These are five appeals filed by the Commissioner of Income Tax (Revenue) against orders passed by the Income Tax Appellate Tribunal (ITAT). The appeals involve two assessees, Rakesh Gupta and Amita Gupta. The impugned order of the ITAT, dated December 13, 2004, had remanded the matters to the Assessing Officer for fresh adjudication. The Revenue's counsel conceded that the tax effect in these appeals was less than Rs. 20 lakhs. The High Court noted this concession and the procedural history of the ITAT's remand order.

What were the issues?

1. Whether the High Court should entertain appeals where the tax effect is below Rs. 20 lakhs, given the concession by the Revenue's counsel. Assessee's Contention: Not recorded in the judgment. Revenue's Contention: The Revenue's counsel accepted that the tax effect in these three appeals is less than Rs. 20 lakhs. This implies an acceptance of the threshold for appeal, potentially influenced by monetary limits or policy considerations, though not explicitly stated as an argument for or against entertaining the appeal on merits.

AI-generated summary — verify with the full judgment below

$~R-19 to R-23 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 604/2005

COMMISSIONER OF INCOME TAX

..... Appellant

Through Mr. Ruchir Bhatia, Adv.

versus

RAKESH GUPTA

..... Respondent

Through None

AND + ITA 605/2005

COMMISSIONER OF INCOME TAX DEL ..... Appellant

Through Mr. Deepak Anand, Adv.

versus

RAKESH GUPTA

..... Respondent

Through None

AND

+ ITA 607/2005

COMMISSIONER OF INCOME TAX DEL ..... Appellant

Through gMr. Deepak Anand, Adv.

versus

AMITA GUPTA

..... Respondent

Through None

AND

+ ITA 608/2005

COMMISSIONER OF INCOME TAX DEL ..... Appellant

Through Mr. Asheesh Jain, Sr. Standing Counsel with Mr. Shahrukh Ejaz, Adv.

versus

AMITA GUPTA

..... Respondent

Through None

AND

+ ITA 610/2005

COMMISSIONER OF INCOME TAX DEL ..... Appellant

Through Mr. Asheesh Jain, Sr. Standing Counsel with Mr. Shahrukh Ejaz, Adv.

versus

AMITA GUPTA

..... Respondent

Through None

CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R %

17.01.2018

It is accepted by counsel for the revenue that the tax effect in these three appeals is less than Rs.20 lakhs. We also notice that by the impugned order passed by the Income Tax Appellate Tribunal dated 13.12.2004, the matter was remanded to the assessing officer for fresh adjudication.

In view of the aforesaid position, we refuse to answer the question of law. Accordingly, the appeals are disposed of. We clarify that we have not commented on merit.

SANJIV KHANNA, J

CHANDER SHEKHAR, J JANUARY 17, 2018/B

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