THE COMMISSIONER OF INCOME TAX-EXEMPTION vs. N.P. GOEL EDUCATION TRTUST

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ITA/1128/2018HC DelhiDLHC01135502201812 October 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeals without examining the questions/issues raised. The Court took the statement of the learned counsel for the Revenue on record. The substantial questions of law were left open. Liberty was granted to the Revenue to file an application for revival of the appeals if the matters are covered by an exception to Circular No. 3/2018. The operative direction was to dispose of the appeals as per the Revenue's request, with the aforementioned liberty.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax against orders concerning Ajnara India Ltd., Moonrock Hospitality Pvt. Ltd., and N.P. Goel Education Trust. The specific assessment years are not mentioned in the provided text. The appeals challenged decisions made by lower income tax authorities. The procedural history involves the Revenue filing these appeals before the High Court. The core of the matter revolves around issues that were to be decided by the High Court.

What were the issues?

1. Whether the appeals filed by the Revenue should be disposed of without answering the substantial questions of law, given the tax effect is below Rs. 50,00,000/-. Assessee's Contention: Not recorded in the provided text. The judgment indicates that the assessee's counsel was not present in one instance (Ajara India Ltd.) and present in another (Moonrock Hospitality Pvt. Ltd.). Revenue's Contention: The Revenue, through its counsel, stated that the tax effect in the appeals is below Rs. 50,00,000/-. Relying on Circular No. 3/2018 dated 11.07.2018, the Revenue requested that the appeals be disposed of without answering the substantial questions of law. The Revenue also sought liberty to file an application for revival of the appeals if the matters are covered by an exception.

AI-generated summary — verify with the full judgment below

$-4,5,22 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1124/2018 & CMNo.42631/2018 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-1 ... .Appellant Through: Mr. Ruchir Bhatia, Advocate versus AJNARA INDIA LTD. Respondent Through: None WITH + '^T^1125/2018 &CMNo.42710/20I8 THE PR. COMMISSIONER OF INCOME TAX -6 Appellant Through: Mr. Ruchir Bhatia, Advocate versus MOONROCK HOSPITALITY PVT. LTD. Respondent Through: Dr. Shashwat Bajpai & Mr. Sharad Agarwal, Advocates WITH + ITA 1128/2018 & CM No.42817/2018 THE PR. COMMISSIONER OF INCOME TAX-EXEMPTION ....Appellant Through: Mr. Ruchir Bhatia, Advocate versus N.P. GOEL EDUCATION TRUST Respondent Through: Mr. S. Krishnan, Advocate 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

CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE GRANDER SHEKHAR ORDER % 12.10.2018 Learned counsel for the Revenue states that the tax effect in the afrorestated appeals is below Rs.50,GO,000/-^ blence, in terms of circular No.3/2018, dated 11.7.2018, the appeals may be disposed of, without answering substantial question of law. It may be clarified that the issue/question raised is left open and liberty may be granted to the Revenue to file an application for revival of the appeals if the matters are covered by an exception. Taking the statement on record, we dispose of the appeals, without examining the question/issue raised, which are left open. Pending applications are also disposed of. Liberty as prayed is granted. ^ ' -11 SANJIV KHANNA, J CHANDER SHEKHAR, J OCTOBER 12, 2018 tp

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