THE COMMISSIONER OF INCOME TAX-LTU vs. C & S ELECTRIC LTD.

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ITA/1089/2018HC DelhiDLHC01032921201801 October 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court disposed of the appeal without examining the issue or question raised. The Court recorded the appellant/Revenue's statement that the tax effect involved was below Rs. 50,00,000/-. Consequently, in terms of Circular No. 3/2018 dated 11.7.2018, the appeal was disposed of without answering the issue. The Court clarified that the issue/question was left open. Liberty was granted to the Revenue to file an application for revival of the appeal if it was found to be covered by an exception to the circular. The application for condonation of delay in re-filing was not considered due to the disposal of the appeal.

What were the facts?

This appeal, ITA No. 1089/2018, was filed by the Commissioner of Income Tax-LTU (the Revenue) against C & S Electric Ltd. (the Assessee). The appeal challenges an order or action from a lower authority, though the specifics of that order are not detailed in this judgment. The assessment year(s) are not specified. The procedural history involves a delay in re-filing the appeal, for which an application (CM APPL. 40592/2018) was filed. The Revenue stated that the tax effect in this appeal was below Rs. 50,00,000/-.

What were the issues?

The Tribunal was not required to decide any substantive issue of law or fact. The sole point addressed was the Revenue's submission regarding the tax effect. The Revenue argued that in terms of Circular No. 3/2018 dated 11.7.2018, which sets monetary limits for filing appeals, the appeal may be disposed of without answering the question raised due to the tax effect being below Rs. 50,00,000/-. The Assessee's contentions are not recorded as the appeal was disposed of on the Revenue's submission.

AI-generated summary — verify with the full judgment below

$~52 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1089/2018

THE COMMISSIONER OF INCOME TAX-LTU ..... Appellant

Through : Mr.Ruchir Bhatia, Advocate.

versus

C & S ELECTRIC LTD.

..... Respondent

Through : Mr.Piyush Kaushik, Advocate.

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

O R D E R %

01.10.2018 ITA No.1089/2018 & CM APPL. 40592/2018 (delay in re-filing) 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. 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 aforesaid position, we are not issuing notice in the application for condonation of delay in re-filing the appeal.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J. OCTOBER 01, 2018/sa

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