THE COMMISSIONER OF INCOME TAX-INTERNATIONAL TAXATION-2 vs. SANJAY KHANNA

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ITA/1080/2018HC DelhiDLHC01539695201728 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 recorded the statement made by the learned counsel for the appellant-Revenue that the tax effect in the appeal is below Rs. 50 lacs. Consequently, in terms of Circular No. 3/2018 dated 11th July, 2018, the Revenue requested disposal of the appeal without examining and deciding the issue/question raised, clarifying that the issue/question would be left open. The High Court accepted this submission and disposed of the appeal accordingly, without answering the issue/question raised, which was left open. The court also noted that in view of this position, notice was not being issued on the application seeking condonation of delay in re-filing the appeal.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-International Taxation -2 (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is Sanjay Khanna. The assessment year(s) are not specified. The Revenue stated that the tax effect in the present appeal is below Rs. 50 lacs. In terms of Circular No. 3/2018 dated 11th July, 2018, the Revenue requested that the appeal be disposed of without examining or deciding the issue raised. The High Court recorded this statement.

What were the issues?

The High Court had to decide whether to dispose of the appeal based on the Revenue's submission regarding the tax effect. The Revenue argued that as per Circular No. 3/2018, appeals with a tax effect below Rs. 50 lacs should be disposed of without deciding the issue. The Revenue relied on Circular No. 3/2018. No arguments were recorded for the assessee.

AI-generated summary — verify with the full judgment below

$~21. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 1080/2018 & CM No. 40139/2018 THE COMMISSIONER OF INCOME TAX-INTERNATIONAL TAXATION -2

..... Appellant

Through Mr. Ruchir Bhatia, Advocate.

versus

SANJAY KHANNA

..... Respondent

Through Nemo.

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

O R D E R %

28.09.2018

Learned counsel for the appellant-Revenue state that the tax effect in the present appeal is below Rs.50 lacs and, therefore, in terms of Circular No. 3/2018 dated 11th July, 2018, the appeal 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 appeal is disposed of, without answering the issue/question raised, which is left open. In view of the aforesaid position, we are not issuing notice on the application seeking condonation of delay in re-filing the appeal.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J. SEPTEMBER 28, 2018 VKR

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