PRINCIPAL COMMISSIONER OF INCOME TAX-5 vs. M/S JAWA PLASTICS (P) LTD. ,

ITA-777/2017HC Delhi2018:DHC:830431 July 20182 pages

AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court recorded the statement made by the learned counsel for the appellant/revenue that the tax effect in the present appeals in each case was below Rs. 50,00,000/-. In terms of Circular No. 3/2018 dated 11.07.2018, the Revenue stated it would not press the appeals and requested that the questions of law raised be left open. Accordingly, the High Court disposed of the appeals without answering any substantial questions of law, leaving them open. Consequently, notice was not issued in the application for condonation of delay.

What were the facts?

The appeals were filed by the Revenue (Pr. Commissioner of Income Tax-6, New Delhi; Commissioner of Income Tax (International Taxation)-1; Principal Commissioner of Income Tax-5) against orders of the Income Tax Appellate Tribunal (ITAT). The respondents were Nani Resorts & Floriculture Pvt. Ltd., Black Duck Software Inc., and M/s Jawa Plastics (P) Ltd. The appeals were listed for hearing before the Delhi High Court. The Revenue's counsel stated that the tax effect in each appeal was below Rs. 50,00,000/-.

What were the issues?

1. Whether the appeals filed by the Revenue should be dismissed as withdrawn based on the tax effect being below the threshold stipulated in Circular No. 3/2018, with the questions of law left open. (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: The Revenue, through its counsel, stated that the tax effect in each appeal was below Rs. 50,00,000/- and, in terms of Circular No. 3/2018 dated 11.07.2018, it would not press the appeals, requesting that the questions of law be left open.

AI-generated summary — verify with the full judgment below

i- ^ $-44, 4 & 24 IN THE HIGH COTOT OF DELHI AT NEW DELHI + ITA 802/2018 PR. COMMISSIONER OF INCOME TAX-6, NEW DELHI Appellant Through: Mr. Sanjay Kumar, Standing Counsel versus NANI RESORTS &FLORICULTURE PVT. LTD Respondent Through WITH + ITA 433/2018 COMMISSIONER OP INCOME TAC (INTERNATIONAL TAXATION)-! Appellant Through: Mr. Sanjay Kumar, Standing Counsel versus BLACK DUCK SOFTWARE INC. Respondent Through WITH + ITA 777/2017 PRINCIPAL COMMISSIONER OF INCOME TAX-5 ' Appellant Through: Mr. Sanjay Kumar, Standing Counsel versus M/SJAWA PLASTICS (P) LTD. .....Respondent 2018:DHC:8304-DB

Through , CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER % 31.07.2018 CM No.30396/2018 in ITA No.802/2018 : Allowed, subjectto alljust exceptions. ' The application is disposed of. ITA Nos.802/2018. 433/2018 & 777/2017 & CM No.14347/2018 in lTANo.433/2018 Learned counsel for the appellant/revenue stiates that the tax effect inthe present appeals ineach case isbelow Rs.50,0p,000/-, and in terms of circular No.3/2018, dated 11.7.2018, he would not presS; theappeals and questions oflaw raised rnay be left open., Recording the said statement, the appeals are disposed of, without answering, any substantial questions of law, which are left open. In these circumstances, we are not issuing notice in the ' application, CM No.1,4347/2018, for condonation ofdelay. SANJIV KHANNA, J CHANDEl^ SHEKHAR, J JULY 31,2018 tp 2018:DHC:8304-DB

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