PR. COMMISSIONER OF INCOME TAX vs. SH. GAURAV JEEWAN DUNGARPURIYA

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ITA/30/2024HC Rajasthan2024:RJ-JD:39099-DB20 September 2024Author: SHREE CHANDRASHEKHAR, KULDEEP MATHUR2 pages
AI SummaryDismissed

What did the High Court hold?

The Rajasthan High Court at Jodhpur held that no substantial question of law arises in the present case. The Court also noted a Notification issued by the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes) on September 17, 2024, which instructs not to file or pursue appeals before the High Court where the tax effect is Rupees Two Crores. Based on these two grounds, the Court dismissed the Income Tax Appeal. The specific findings of the ITAT on the merits of the assessment, interest, or penalty are not detailed in this judgment, as the appeal was disposed of on procedural and administrative grounds. No issue was expressly left undecided.

What were the facts?

The Principal Commissioner of Income Tax, Udaipur (the appellant/revenue) filed an appeal against the order dated January 11, 2024, passed by the Income Tax Appellate Tribunal (ITAT), Jodhpur Bench. The appeal concerns Assessment Year 2012-13. The assessee, Shri Gaurav Jeewan Dungarpuriya, was assessed for additional income of Rs. 4,75,43,470/- under section 144 of the Income Tax Act, 1961. Interest under sections 234A, 234B, and 234C was also levied, and penalty proceedings under section 271(1)(c) were initiated. The assessee's appeal before the CIT(A)-1, Udaipur, resulted in an order dated July 28, 2020, which partly allowed the appeal. The ITAT confirmed the findings of the appellate authority.

What were the issues?

1. Whether a substantial question of law arises from the order of the ITAT, Jodhpur Bench, dated January 11, 2024, concerning the assessment for AY 2012-13, where the assessee was assessed for additional income and penalty proceedings were initiated? (Question of law) Assessee's Contentions: The judgment does not record any specific contentions made by the assessee. Revenue's Contentions: The revenue, through the Principal Commissioner of Income Tax, filed the appeal challenging the ITAT's order. The revenue sought to set aside the ITAT's order and restore the assessment order passed by the Assessing Officer (AO) dated December 29, 2019, and the order of the CIT(A)-1, Udaipur, dated July 28, 2020, which had partly allowed the assessee's appeal.

Which sections of the Income-tax Act were involved?

Section 144,Section 234A,Section 234B,Section 234C,Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2024:RJ-JD:39099-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 30/2024 Pr. Commissioner Of Income Tax, Udaipur. ----Appellant Versus Sh. Gaurav Jeewan Dungarpuriya, 05/06, Syphon Colony, Syphon Chouraha, Udaipur. ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : - HON'BLE MR. JUSTICE SHREE CHANDRASHEKHAR HON'BLE MR. JUSTICE KULDEEP MATHUR

Order 20/09/2024 This Income Tax Appeal has been filed by the appellant seeking the following reliefs:- “It is, therefore, prayed that this appeal may kindly be allowed. By an appropriate order or direction the impugned order passed by the learned tribunal may kindly be set aside and assessment order passed by A.O. dated 29.12.2019 as well order 28.07.2020 passed by the CIT (A)-1, Udaipur partly allowing the appeal of assessee and confirming the assessment order may kindly be restored.”

2.

On behalf of the Department, the Principal Commissioner of Income Tax has filed this Income Tax Appeal to challenge the order dated 11th January 2024 passed by the Income Tax Appellate Tribunal, Jodhpur Bench at Jodhpur.

3.

Against the assessment order for the A.Y. 2012-13 by which the assessee, namely, Shri Gaurav Jeewan Dungarpuriya was assessed for additional income of Rs.4,75,43,470/- under section 144 of the Income Tax Act, 1961; interest under sections 234A, 234B and 234C was also levied and an order for initiating penalty (Uploaded on 21/09/2024 at 10:01:56 AM) (Downloaded on 28/10/2026 at 12:45:35 AM)

[2024:RJ-JD:39099-DB] (2 of 2) [ITA-30/2024] under section 27 (1)(B)(c)(n) was also issued against the assessee. The assessee preferred Appeal No. 694/IT/UDR/2019- 20 which was allowed on 28th July 2020 and the findings recorded by the Appellate Authority were confirmed by the Income Tax Appellate Tribunal, Jodhpur Bench.

4.

After having examined the decisions by the Appellate Authority and the Tribunal, we find that no substantial question of law arises in this case. Besides this, the Ministry of Finance Department of Revenue (Central Board and Direct Taxes) has issued a Notification on 17th September 2024 whereby instruction has been issued not to file or pursue appeal before the High Court where tax effect is Rupees Two crores.

5.

Therefore, the present Income Tax Appeal No. 30 of 2024 is dismissed. (KULDEEP MATHUR),J (SHREE CHANDRASHEKHAR),J 17-divya/mohit- Powered by TCPDF (www.tcpdf.org) (Uploaded on 21/09/2024 at 10:01:56 AM) (Downloaded on 28/10/2026 at 12:45:35 AM)

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