PRINCIPAL COMMISSIONER OF INCOME TAX-8 vs. M/S SUNSTAR EXPOSITIONS PVT. LTD.

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ITA/202/2018HC DelhiDLHC01429626201708 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 condoned the delay of 71 days in refiling the appeal, as it was not opposed by the Assessee. The Revenue stated that the tax effect in the present appeal was below Rs. 50 Lacs and, in terms of Circular No. 3/2018, they were not pressing the appeal. The Court recorded this statement and disposed of the appeal. It was clarified that the issue raised in the appeal was left open and had not been decided on merits. Therefore, no finding was given on the substantive issue, and the appeal was disposed of without answering the question raised.

What were the facts?

This case involves an appeal filed by the Principal Commissioner of Income Tax-8 (Revenue) against M/s Sunstar Expositions Pvt. Ltd. (Assessee). The appeal pertains to an assessment year not specified in the judgment. The Revenue sought to withdraw the appeal due to its tax effect being below Rs. 50 Lacs, as per Circular No. 3/2018 dated July 11, 2018. The High Court was considering an application for condonation of delay in refiling the appeal, which was not opposed by the Assessee.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed on the grounds of tax effect being below the threshold stipulated in Circular No. 3/2018, thereby not pressing the appeal. The Revenue argued that in terms of Circular No. 3/2018, the appeal is not being pressed. The Assessee did not record any specific arguments, but did not oppose the condonation of delay.

AI-generated summary — verify with the full judgment below

$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 202/2018

PRINCIPAL COMMISSIONER OF INCOME TAX-8 ..... Appellant

Through Mr. Sanjay Kumar, Advocate

versus

M/S SUNSTAR EXPOSITIONS PVT. LTD. ..... Respondent

Through Mr. Kislaya Parashar, Advocate

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

O R D E R %

08.10.2018

CM No.6266/2018

This is an application for condonation of delay of 71 days in refiling of the appeal.

The delay in refiling of the appeal is not opposed. Accordingly, the application of delay in refiling of the appeal is allowed.

ITA 202/2018

Counsel for the appellant/Revenue states that the tax effect in the present appeal is below Rs.50 Lacs and therefore, in terms of circular No. 3/2018 dated 11.07.2018, he is not pressing the present appeal. However, it may be clarified that the issue raised is left open and has not been decided on merit.

Recording the aforesaid statement, the appeal is disposed of without answering the issue/question raised which is left open.

SANJIV KHANNA, J

CHANDER SHEKHAR, J OCTOBER 08, 2018 b

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