SUNDEEP BHUTORIA vs. UNION OF INDIA & ORS.

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ITA/62/2011HC CalcuttaWBCHCO000155201122 January 2024Bench: HON'BLE JUSTICE SURYA PRAKASH KESARWANI,HON'BLE JUSTICE RAI CHATTOPADHYAY2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal for non-prosecution. The Court noted that no one appeared for the appellant to press the appeal. It was observed that the appellant appeared to be not interested in pressing the appeal on account of the smallness of the amount involved. Therefore, the appeal was dismissed without any decision on the merits of the substantial question of law regarding the application of Section 23(1) of the Income Tax Act, 1961, and the taxability of Rs. 96,000/- as annual letting value. No specific finding on the issue or ratio decidendi was provided as the appeal was dismissed procedurally.

What were the facts?

This is an appeal before the High Court at Calcutta, Original Side, filed by Sundeep Bhutoria (the appellant) against the Union of India and others (the respondents). The appeal concerns the assessment year(s) not explicitly stated in the provided text. The substantial question of law revolves around the Income Tax Appellate Tribunal's (ITAT) application of Section 23(1) of the Income Tax Act, 1961, regarding the annual letting value of Rs. 96,000 being treated as taxable income. The procedural history indicates that the appeal was called out, but no one appeared for the appellant to press the appeal. The Court noted that the appellant appeared not to be interested in pressing the appeal due to the smallness of the amount involved.

What were the issues?

1. Whether the learned Tribunal has correctly applied Section 23(1) of the Income Tax Act, 1961, in the facts and circumstances of the case while coming to the conclusion that a sum of Rs. 96,000/- is a taxable income on account of annual letting value? Assessee's contentions: The appellant (Sundeep Bhutoria) did not appear to press the appeal. The judgment does not record any specific arguments made by the appellant. The Court inferred that the appellant was not interested in pressing the appeal due to the smallness of the amount involved. Revenue's contentions: The judgment does not record any specific arguments made by the revenue.

Which sections of the Income-tax Act were involved?

Section 23(1)

AI-generated summary — verify with the full judgment below

OD-25 ITA/62/2011 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (Income Tax) ORIGINAL SIDE SUNDEEP BHUTORIA -Versus- UNION OF INDIA & ORS. BEFORE : THE HON’BLE JUSTICE SURYA PRAKASH KESARWANI And THE HON’BLE JUSTICE RAI CHATTOPADHYAY Date : 22nd January, 2024 Appearance: Ms. Smita Das De, Adv. ...for the respondent. The Court : Case called out. None appears for the appellant to press the appeal. In this appeal the following substantial question of law has been raised: “Whether the learned Tribunal has correctly applied Section 23(1) of the Income Tax , 1961 in the facts and circumstances of the case while coming to conclusion that a sum of Rs.96,000/- is a taxable income on account of annual letting value ?” It appears that the appellant is not interested in pressing the appeal on account of smallness of the amount involved.

2 Therefore, the appeal (ITA/62/2011) is dismissed for non-prosecution. (SURYA PRAKASH KESARWANI, J.) (RAI CHATTOPADHYAY, J.) As.

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