THE PR. COMMISSIONER OF INCOME TAX -4 vs. GALGOTIA SOFTWARE PVT. LTD.

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ITA/1075/2018HC DelhiDLHC01150596201828 September 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR2 pages
AI SummaryDismissed

What did the High Court hold?

The High Court disposed of the appeals on the statement made by the learned counsel for the appellant-Revenue. The Revenue stated that the tax effect in the present appeals was below Rs. 50 lacs and, therefore, in terms of Circular No. 3/2018 dated 11th July 2018, the appeals could be disposed of without examining and deciding the issues raised. The Court recorded this statement and disposed of the appeals, clarifying that the issue/question raised was left open. No decision was made on the merits of the case. Consequently, notice was not issued on the applications seeking condonation of delay in filing and re-filing of the appeals.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax - 4 (Revenue) against the order of the Income Tax Appellate Tribunal (ITAT). The respondents are Galgotia Software Pvt. Ltd. and Galgotia Books & Department Store Pvt. Ltd. The appeals pertain to assessment years not explicitly stated in the provided text. The Revenue, through its counsel, stated that the tax effect in these appeals is below Rs. 50 lacs. Consequently, the Revenue requested that the appeals be disposed of without examining or deciding the issues raised, in accordance with Circular No. 3/2018 dated 11th July 2018. The High Court noted this statement and disposed of the appeals.

What were the issues?

1. Whether the appeals should be disposed of without deciding the merits due to the tax effect being below the threshold stipulated in Circular No. 3/2018? (Question of law) Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The Revenue argued that in terms of Circular No. 3/2018 dated 11th July 2018, appeals with a tax effect below Rs. 50 lacs should be disposed of without examining and deciding the issues raised. The issue/question is to be left open.

AI-generated summary — verify with the full judgment below

JiT $~16&17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITANo. 1075/2018 & CM Nos. 40115-40116/2018 THE PR. COMMISSIONER OF INCOME TAX -4 Appellant Through Mr. Ruchir Bhatia, Advocate. versus GALGOTIA SOFTWARE PVT. LTD. Respondent Through Nemo. ^TANo. 1076/2018 & CM Nos. 40120-40121/2018 THE PR. COMMISSIONER OF INCOME TAX -4 Appellant Through Mr. Ruchir Bhatia, Advocate. versus GALGOTIA BOOKS & DEPARTMENT STORE PVT. LTD. Respondent Through Nemo. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER % 28.09.2018 Learned counsel for the appellant-Revenue states that the tax effect in the present appeals is below Rs.50 lacs and, therefore, in terms of Circular No. 3/2018 dated 11**^ July, 2018, the appeals may be disposed of, without examining and deciding the issue/question raised. It may be clarified that the issue/question is left open. Recording the aforesaid statement, the appeals are disposed of. Signed By:RAM DATT Signing Date:09.10.2024 15:41 Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified

without answering the issue/question raised, which is left open. In view of the aforesaid position, we are not issuing notice on the applications seeking condonation of delay in filing and re-filing of the appeals. SAN JIV KHANNA, J. CHANDER SHEKHAR, J. SEPTEMBER 28, 2018 VKR ^

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