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

PDF · subscribers
ITA/1098/2018HC DelhiDLHC01032911201803 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 statement made by the counsel for the Revenue 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 Court disposed of the appeal, leaving the question of law open. The Court also clarified that if the appeal is covered by any exception, it will be open to the Revenue to seek revival of the appeal. The pending application was also disposed of. No specific findings were made on the merits of the case.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax-LTU (Revenue) against C&S Electric Limited (Assessee). The appeal pertains to Income Tax Appellate Tribunal (ITAT) proceedings, though the specific assessment year(s) and the order being challenged are not detailed in this excerpt. The procedural history leading to this High Court appeal is not provided. The Revenue's counsel stated that the tax effect in the present appeal is below Rs. 50 lacs.

What were the issues?

1. Whether the appeal should be disposed of without examining the issue/question involved, in light of the tax effect being below Rs. 50 lacs, as per Circular No. 3/2018 dated 11th July, 2018? (Question of law) Contentions: Assessee: Not recorded. Revenue: 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 the issue/question involved, which may be left open.

AI-generated summary — verify with the full judgment below

$~21. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 1098/2018 & CM No. 40857/2018

THE COMMISSIONER OF INCOME TAX-LTU ..... Appellant Through Mr. Ruchir Bhatia, Advocate.

versus

C&S ELECTRIC LIMITED

..... Respondent Through Mr. Piyush Kaushik, Advocate.

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

O R D E R %

03.10.2018

Counsel for the Revenue states that tax effect in the present appeal is below Rs.50 lacs and hence in terms of Circular No. 3/2018 dated 11th July, 2018 the appeal may be disposed of without examining the issue/question involved, which may be left open. Recording the said statement and in terms thereof, the appeal is disposed of leaving the question of law open. We also clarify that in case the appeal is covered by any exception, it will be open to the Revenue to ask for revival of the appeal. Pending application is also disposed of.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J. OCTOBER 03, 2018 VKR

Recent GST High Court judgments

Search GST case law →