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

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ITA/1007/2018HC DelhiDLHC01150623201814 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 of Delhi disposed of the appeal without examining or answering the issue/question raised. The Court noted the appellant/Revenue's submission that the tax effect was below Rs. 50,00,000/- and that, in terms of Circular No. 3/2018 dated July 11, 2018, the appeal could be disposed of on this basis. The Court explicitly clarified that the issue/question remained open. Liberty was granted to the Revenue to file an application for revival of the appeal if it was found that the case was covered by an exception to the circular's applicability. No finding was reached on the merits of the appeal.

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 Galgotia Books & Department Store Pvt. Ltd. (Assessee). The appeal pertains to 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/-. In light of Circular No. 3/2018 dated July 11, 2018, the Revenue requested the appeal be disposed of without answering the issue raised. The High Court recorded this submission.

What were the issues?

1. Whether the appeal should be disposed of without answering the issue raised, given that the tax effect is below Rs. 50,00,000/- and in terms of Circular No. 3/2018 dated July 11, 2018? Assessee's contentions: Not recorded in the judgment. Revenue's contentions: The tax effect involved in the appeal is below Rs. 50,00,000/-. Therefore, in terms of Circular No. 3/2018 dated July 11, 2018, the appeal may be disposed of without answering the issue/question raised. The Revenue also sought liberty to file an application for revival if the case falls under an exception.

AI-generated summary — verify with the full judgment below

$~19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1007/2018 & CM Nos.37603-04/2018

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.

SANJIV KHANNA, J

CHANDER SHEKHAR, J SEPTEMBER 14, 2018/tp

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