PR. COMMISSIONER OF INCOME TAX, DELHI - 19 ... vs. SH. CHARANBIR SINGH SETHI

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ITA/293/2018HC DelhiDLHC01538973201701 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 recorded the statement made by the appellant-Revenue that the tax effect in the present appeal is below Rs. 50 lacs. In terms of Circular No. 3/2018 dated 11th July, 2018, the Court disposed of the appeal without examining and deciding the issue/question raised. The Court explicitly stated that the issue/question is left open. The judgment also noted that if the appeal falls under any exception to the circular, it would be open for the Revenue to file an application for revival. No specific finding was given on the merits of the case, and no operative directions for remand or deletion were issued.

What were the facts?

This case involves an appeal filed by the Pr. Commissioner of Income Tax, Delhi - 19 (Revenue) against an order concerning Sh. Charanbir Singh Sethi (Assessee). The appeal was filed for an unspecified assessment year. The Revenue, through its counsel, stated that the tax effect in the present appeal is below Rs. 50 lacs. This statement was made in the context of Circular No. 3/2018 dated 11th July, 2018, which provides guidelines for the Revenue regarding the filing of appeals based on tax effect. The High Court was considering the appeal and a related application for condonation of delay in re-filing.

What were the issues?

1. Whether the appeal, having a tax effect below Rs. 50 lacs, should be disposed of in terms of Circular No. 3/2018 without deciding the issue on merits? (Question of law) Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The Revenue, through its counsel, stated that the tax effect in the present appeal is below Rs. 50 lacs and, therefore, in terms of Circular No. 3/2018 dated 11th July, 2018, the appeal may be disposed of without examining and deciding the issue/question raised. The Revenue clarified that the issue/question is left open.

AI-generated summary — verify with the full judgment below

$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 293/2018

PR. COMMISSIONER OF INCOME TAX, DELHI - 19 ..... Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. Deepak Anand, Jr. Standing Counsel for Revenue.

versus

SH. CHARANBIR SINGH SETHI ..... Respondent Through: Mr. S. Krishnan and Mr. K. Prasanna, Advocates.

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

O R D E R %

01.10.2018

CM No. 9303/2018 Delay in re-filing is not opposed, hence the application for condonation of delay is allowed. ITA 293/2018 Learned counsel for the appellant-Revenue states that the tax effect in the present appeals is below Rs.50 lacs and, therefore, in terms of Circular No. 3/2018 dated 11th July, 2018 the appeal may be disposed of, without examining and deciding the issue/question raised. It may be clarified that the issue/question is left open.

Recording the aforesaid statement, the appeal is disposed of, without answering the issue/question raised, which is left open. If the present appeal falls under exception, it will be open to the Revenue to file an application for revival.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J. OCTOBER 01, 2018 MR

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