THE PR. COMMISSIONER OF INCOME TAX -4 vs. GALGOTIA BOOKS & DEPARTMENT STORE PVT. LTD.

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ITA/1000/2018HC DelhiDLHC01150630201814 September 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeal without examining the issue or question raised. The Court noted the Revenue's submission that the tax effect was below Rs. 50,00,000/- as per Circular No. 3/2018. The Court clarified that the issue/question raised in the appeal was left open. Liberty was granted to the Revenue to file an application for revival of the appeal if it was found to be covered by an exception to the circular. Consequently, the applications for condonation of delay were treated as disposed of, to be considered only if an application for revival was filed.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax - 4 (the Revenue) against Galgotia Books & Department Store Pvt. Ltd. (the Assessee). The appeal pertains to the assessment year(s) not specified in the judgment. The Revenue sought to withdraw the appeal based on Circular No. 3/2018 dated July 11, 2018, stating that the tax effect involved was below Rs. 50,00,000/-. The High Court was considering applications for condonation of delay in filing and re-filing the appeal.

What were the issues?

1. Whether the appeal filed by the Revenue should be disposed of on the grounds of low tax effect as per Circular No. 3/2018? The Revenue contended that the tax effect in the appeal was below Rs. 50,00,000/-, and therefore, in terms of Circular No. 3/2018 dated July 11, 2018, the appeal should be disposed of without answering the issue raised. The judgment does not record any specific contentions from the Assessee.

AI-generated summary — verify with the full judgment below

$~12 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1000/2018 & & CM Nos.37587-88/2018

THE PR. COMMISSIONER OF INCOME TAX -4..... Appellant

Through: Mr. Ruchir Bhatia, Advocate

versus

GALGOTIA BOOKS & DEPARTMENT STORE PVT. LTD. ..... Respondent

Through

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

O R D E R %

14.09.2018

Learned counsel for the appellant/Revenue states that the tax effect involved in this appeal is below Rs.50,00,000/- and hence, in terms of circular No.3/2018 dated 11.7.2018, the appeal may be disposed of, without answering the issue/question raised. It may be clarified that the issue/question raised has been left open.

Recording the aforesaid, the appeal is disposed of, without examining the issue/question raised. We also clarify that the issue/question is left open. We also grant liberty to the Revenue to file an application for revival of the present appeal, if it is found that the case is covered by an exception. In the aforesaid circumstances, we are not issuing notice on the applications for condonation of delay in filing and re-filing the appeal. These applications will be considered, in case application for revival is filed. For present, applications will be treated as disposed of.

SANJIV KHANNA, J

CHANDER SHEKHAR, J SEPTEMBER 14, 2018/tp

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