THE PR. COMMISSIONER OF INCOME TAX -6 vs. MODI INDUSTRIES LTD.

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ITA/1308/2018HC DelhiDLHC01032958201826 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 of Delhi disposed of the appeal without answering the substantial question of law. The court took on record the submission by the Revenue's counsel that the tax effect was below Rs. 50 lacs. The substantial question of law was left open. Liberty was granted to the appellant-Revenue to file an application for revival if the case is covered under an exception. The operative direction was to dispose of the appeal without answering the substantial question of law.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax-6 (Revenue) against Modi Industries Ltd. (Assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The procedural history indicates that the Revenue is before the High Court of Delhi. The Revenue's counsel submitted that the tax effect in the present appeal is below Rs. 50 lacs.

What were the issues?

1. Whether the substantial question of law raised in the present appeal needs to be answered, given the tax effect. The Revenue argued that the tax effect in the appeal is below Rs. 50 lacs and therefore, the substantial question of law need not be answered. The appeal may be disposed of leaving the question of law open. The Assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

$~46 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1308/2018

THE PR. COMMISSIONER OF INCOME TAX -6 ..... Appellant

Through: Mr. Ruchir Bhatia, Sr. Standing Counsel.

versus

MODI INDUSTRIES LTD.

..... Respondent Through: Mr. Rohit Jain and Mr. Aniket D. Agrawal, Advocate.

CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

O R D E R %

26.11.2018

Counsel for the appellant-Revenue submits that the tax effect in the present appeal is below Rs.50 lacs and hence, the substantial question of law raised in the present appeal need not be answered. The appeal may be disposed of leaving the question of law open.

Taking the statement on record, we dispose of the present appeal without answering the substantial question of law, which is left open. We also give liberty to the appellant-Revenue to file an application for revival if the case is covered under an exception.

SANJIV KHANNA, J.

ANUP JAIRAM BHAMBHANI, J. NOVEMBER 26, 2018 MR

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