THE PR. COMMISSIONER OF INCOME TAX -4 vs. GALGOTIA SOFTWARE PVT. LTD.
What did the High Court hold?
The High Court of Delhi recorded the submission of the appellant/Revenue that the tax effect involved in the appeal was below Rs. 50,00,000/-. In terms of Circular No. 3/2018 dated 11.07.2018, the Court disposed of the appeal without answering the issue/question raised. The Court clarified that the issue/question raised was left open. Liberty was granted to the Revenue to file an application for revival of the appeal if it was found that the case fell under an exception to the circular. The operative direction was to dispose of the appeal as per the Revenue's submission regarding tax effect.
What were the facts?
The appellant, Principal Commissioner of Income Tax-4 (Revenue), filed an appeal before the High Court of Delhi against an order concerning the respondent, Galgotia Software Pvt. Ltd. The appeal was filed for Assessment Year(s) not specified in the judgment. The Revenue stated that the tax effect involved in the appeal was below Rs. 50,00,000/-. This was in accordance with Circular No. 3/2018 dated 11.07.2018, which provides guidelines for filing appeals based on tax effect. The Revenue requested that the appeal be disposed of without answering the issue raised.
What were the issues?
1. Whether the appeal should be disposed of on the grounds of low tax effect as per Circular No. 3/2018? Assessee's Contentions: The judgment does not record any specific contentions from the assessee. The assessee is the respondent in the appeal. Revenue's Contentions: The Revenue contended that the tax effect involved in the appeal was below Rs. 50,00,000/-. Relying on Circular No. 3/2018 dated 11.07.2018, the Revenue argued that the appeal should be disposed of without adjudicating the substantive issue. The Revenue sought to withdraw or dispose of the appeal on this procedural ground.
AI-generated summary — verify with the full judgment below
$~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1004/2018 & CM Nos.37595-96/2018
THE PR. COMMISSIONER OF INCOME TAX -4..... Appellant
Through: Mr. Ruchir Bhatia, Advocate
versus
GALGOTIA SOFTWARE 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.
SANJIV KHANNA, J
CHANDER SHEKHAR, J SEPTEMBER 14, 2018/tp
Recent GST High Court judgments
Search GST case law →- Sushama Mishra vs. The Commissioner Of CT And GST, Odisha, KatakOrissa · 28 Oct 2026
- Saudamini Samantray vs. Assistant Commissioner Of State Tax, CT And GST, Bhubaneswar IiOrissa · 28 Oct 2026
- M/S. Keshav Rice Mill, Ganjam vs. Chief Commissioner, CT And GST, Odisha, KatakaOrissa · 28 Oct 2026
- M/S. Nanda Contruction PVT. LTD., Angul vs. Additional Commissioner, GST And Central Excise Commissionerate, SundergarhOrissa · 28 Oct 2026
- M/S Utkal Suppliers,Ganjam vs. Assistant Commissioner Of CT And GST, Ganjam-I Circle,GanjamOrissa · 28 Oct 2026
