THE PR. COMMISSIONER OF INCOME TAX- CENTRAL-3 vs. BALAJI REALTECH PVT. LTD.

ITA/269/2018HC DelhiDLHC01034275201823 October 20181 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi disposed of the appeal without answering the issue/question raised. The Court clarified that the issue has been left open. The Court further clarified that the appellant Revenue would be entitled to revive the present appeal in case the same is covered by an exception to Circular No. 3 of 2018. The decision is based on the Revenue's submission regarding the low tax effect and the applicability of the circular, rather than a determination of the substantive tax dispute.

What were the facts?

The appellant, Principal Commissioner of Income Tax-Central-3, filed an appeal before the High Court of Delhi against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Balaji Realtech Pvt. Ltd. The assessment year(s) are not specified. The learned counsel for the Revenue stated that the tax effect in the present appeal is below Rs. 50 lakhs. In terms of Circular No. 3 of 2018 dated 11th July, 2018, the Revenue requested that the appeal be disposed of without examining the issue and question raised, which may be left open.

What were the issues?

1. Whether the appeal should be disposed of on the grounds of low tax effect as per Circular No. 3 of 2018, without deciding the merits of the case? (Question of law) Assessee's contentions: Not recorded. Revenue's contentions: The Revenue argued that the tax effect in the present appeal is below Rs. 50 lakhs. Relying on Circular No. 3 of 2018 dated 11th July, 2018, the Revenue requested that the appeal be disposed of without examining the issue and question raised, with the understanding that the issue would be left open. The Revenue also stated that they would be entitled to revive the appeal if it falls under an exception to the circular.

AI-generated summary — verify with the full judgment below

$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 269/2018 THE PR. COMMISSIONER OF INCOME TAX- CENTRAL-3 ..... Appellant Through: Mr.Ruchir Bhatia, Adv. versus BALAJI REALTECH PVT. LTD. ..... Respondent Through: None CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI O R D E R % 23.10.2018 As per the office report, respondent has not been served. However, learned counsel for the Revenue states that 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 examining the issue and question raised, which may be left open. In view of the said statement, the appeal is disposed of without answering the issue/question raised. We clarify that the issue has been left open. We also clarify that the appellant Revenue would be entitled to revive the present appeal in case the same is covered by an exception. SANJIV KHANNA, J. ANUP JAIRAM BHAMBHANI, J. OCTOBER 23, 2018/neelam

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