THE PR. COMMISSIONER OF INCOME TAX-CENTRAL GURGAON vs. M/S NECTOR LIFESCIENCE LTD.

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ITA/265/2018HC DelhiDLHC01013663201805 September 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 recorded the statement made by the counsel for the appellant-Revenue that the tax effect in the present appeals was less than Rs. 50 lakhs. In terms of Circular No. 3 of 2018 dated 11th July, 2018, the Court disposed of the appeals without adjudicating the issues/questions raised. The issues/questions were treated as left open. Consequently, C.M. No. 8247/2018, seeking condonation of delay in ITA No. 265/2018, was also not decided. The operative direction was to dispose of the appeals as per the Revenue's statement, leaving the substantive issues undecided.

What were the facts?

The appeals, ITA 265/2018 and ITA 266/2018, were filed by the Revenue against orders of the Income Tax Appellate Tribunal (ITAT). The appellant-Revenue, represented by Mr. Ruchir Bhatia, stated that the tax effect in both appeals was less than Rs. 50 lakhs. In light of Circular No. 3 of 2018 dated 11th July, 2018, the Revenue requested that the appeals be disposed of without adjudicating the issues raised. The appeals were filed against M/s Nector Lifescience Ltd. and Indian National Theatre Trust, respectively. A C.M. No. 8247/2018 seeking condonation of delay in ITA No. 265/2018 was also not decided.

What were the issues?

The Tribunal had to decide whether to adjudicate the appeals on their merits or to dispose of them in accordance with Circular No. 3 of 2018. The Revenue argued that due to the tax effect being less than Rs. 50 lakhs, the appeals should be disposed of without deciding the issues, as per Circular No. 3 of 2018. The judgment does not record any arguments from the respondents (assessee). The specific issues that would have been adjudicated had the appeals been decided on merits are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

* $-7 & 8 IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 265/2018 THE PR. COMMISSIONER OF INCOME TAX-CENTRAL GURGAON Appellant Through Mr. Ruchir Bhatia, Advocate. versus M/S NECTOR LIFESCIENCE LTD. Respondent Through ITA 266/2018 THE COMMISSIONER OF INCOME TAX -EXEMPTION Appellant Through Mr. Ruchir Bhatia, Advocate. versus INDIAN NATIONAL THEATRE TRUST Respondent Through Mr. V.P. Gupta, Advocate. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER % 05.09.2018 Counsel for the appellant-Revenue states that the tax effect in the present appeals in each case is less than Rs.50 lakhs and in terms of Circular No.3 of 2018 dated ll"^ July, 2018, the present appeals may be disposed of without adjudicating the issues/questions raised, which should be treated as left open. Recording the statement made, the appeals are disposed of without answering and deciding the issues/questions raised, which are 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

/ left open. In view of the statement made, we are not deciding C.M. No.8247/2018, seeking condonation of delay filed in ITA No.265/2018. SEPTEMBER 05, 2018 NA > c SANJIV KHANNA, J. (S. CHAND^R SHEKHAR, J.

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