THE COMMISSIONER OF INCOME TAX -EXEMPTION vs. BASKERBALL FEDERATION OF INDIA

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ITA/1284/2018HC DelhiDLHC01008833201816 November 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court accepted the statement made by the appellant's (Revenue's) counsel that the tax effect in the appeal is below Rs. 50 lakhs. In terms of Circular No. 3 of 2018, the Court disposed of the appeal without examining or answering the question/issue raised. The issue was explicitly left open. Liberty was granted to the Revenue to file an application for revival of the appeal if it is found that the matter is covered by an exception to the circular. The operative direction was to dispose of the appeal without merits.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemption) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is the Basketball Federation of India. The appeal pertains to an assessment year not explicitly stated in the provided text. The revenue's counsel stated that the tax effect in the present appeal is below Rs. 50 lakhs. This statement was made in accordance with Circular No. 3 of 2018 dated July 11, 2018, which provides guidelines for the withdrawal of appeals by the revenue when the tax effect is below a certain threshold.

What were the issues?

1. Whether the appeal should be disposed of without answering the issue raised, given the tax effect is below Rs. 50 lakhs as per Circular No. 3 of 2018? (Question of law) Assessee's Contention: The assessee's counsel stated that the tax effect is below Rs. 50 lakhs and requested the appeal be disposed of without examining the issue, relying on Circular No. 3 of 2018. The issue is to be left open. Revenue's Contention: The revenue's counsel made the statement regarding the tax effect and the applicability of the circular, implying agreement with the disposal of the appeal on this procedural ground.

AI-generated summary — verify with the full judgment below

$~57 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1284/2018 & CM APPL. 47623/2018 THE COMMISSIONER OF INCOME TAX -EXEMPTION ..... Appellant Through: Mr. Ruchir Bhatia, Adv. versus BASKERBALL FEDERATION OF INDIA ..... Respondent Through: CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI O R D E R % 16.11.2018 Counsel for the appellant/assessee states that the tax effect in the present appeal is below Rs.50 lakhs and hence, in terms of Circular No.3 of 2018 dated 11th July, 2018, the appeal may be disposed of without answering or examining the question/issue raised. It may be clarified that the issue/question is left open. Taking the statement on record, we dispose of the present appeal without examining the question/issue raised, which is left open. Liberty is granted to the Revenue to file an application for revival of the appeal in case it is found that the matter is covered by an exception. SANJIV KHANNA, J. ANUP JAIRAM BHAMBHANI, J. NOVEMBER 16, 2018/uj

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