PRINCIPAL COMMISSIONER OF INCOME TAX-19 vs. SH. GURDAYAL SINGH

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ITA/1089/2017HC DelhiDLHC01431630201701 October 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 submission of the learned Senior Standing Counsel for the appellant/Revenue that the tax effect involved in the appeal is below Rs. 50,00,000/-. Consequently, in terms of Circular No. 3/2018 dated 11.7.2018, the appeal was disposed of without examining or answering the issue/question raised. The Court clarified that the issue/question remains open. Liberty was granted to the Revenue to file an application for revival of the appeal if it is found that the case falls under an exception to the circular. The hearing date was cancelled.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax-19 (Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Sh. Gurdayal Singh (assessee). The assessment year(s) are not specified in the judgment. The appeal challenges a decision of the ITAT. The procedural history indicates that the Revenue has approached the High Court. The amount in dispute is not explicitly stated, but the tax effect is mentioned as below Rs. 50,00,000/-.

What were the issues?

1. Whether the appeal should be disposed of without answering the issue/question raised, given the tax effect is below Rs. 50,00,000/- and in terms of Circular No. 3/2018 dated 11.7.2018? (Question of law) Assessee's contentions: Not recorded as the assessee was not represented. Revenue's contentions: The Revenue, through its learned Senior Standing Counsel, stated that the tax effect involved in the appeal is below Rs. 50,00,000/-. Therefore, in terms of Circular No. 3/2018 dated 11.7.2018, the appeal may be disposed of without answering the issue/question raised.

AI-generated summary — verify with the full judgment below

$~44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1089/2017

PRINCIPAL COMMISSIONER OF INCOME TAX-19 ..... Appellant

Through : Mr.Zoheb Hossain, Sr.Standing counsel for

the Revenue.

versus

SH. GURDAYAL SINGH

..... Respondent

Through : None. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R %

01.10.2018 Learned Senior Standing 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. Recording the aforesaid, the appeal is disposed of, without examining the issue/question raised. We 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 view of the order passed above, the date of hearing fixed in the matter i.e.15.10.2018 will be treated as cancelled.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J. OCTOBER 01, 2018/sa

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