PR. COMMISSIONER OF INCOME TAX vs. MANISH THAKUR

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ITA/350/2018HC DelhiDLHC01032899201801 October 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court recorded the submission of the learned Senior Standing Counsel for the Revenue regarding the low tax effect (below Rs. 50,00,000/-) and the applicability of Circular No. 3/2018. Based on this submission, the Court disposed of the appeal without examining or answering the issue/question raised. The Court clarified that the issue/question was left open. Liberty was granted to the Revenue to file an application for revival of the appeal if it was found that the case fell under an exception to the circular. The operative direction was to dispose of the appeal as per the Revenue's request.

What were the facts?

The Principal Commissioner of Income Tax (Revenue) filed an appeal before the High Court of Delhi against an order concerning Manish Thakur (Assessee). The assessment year(s) are not specified. The appeal was filed against an order passed by an ITAT (Income Tax Appellate Tribunal), though the specific order and the amount in dispute are not detailed. The procedural history is that the Revenue's learned Senior Standing Counsel stated that the tax effect involved in the appeal was below Rs. 50,00,000/-. Consequently, in terms of Circular No. 3/2018 dated 11.7.2018, the Revenue requested the appeal be disposed of without answering the issue raised.

What were the issues?

The High Court was to decide whether to proceed with the appeal. The Revenue argued that the tax effect was below Rs. 50,00,000/-, and therefore, in accordance with Circular No. 3/2018 dated 11.7.2018, the appeal should be disposed of without adjudicating the issue. The judgment does not record any arguments from the Assessee's side, as none appeared. The core question, though not explicitly framed as a legal question, was whether the appeal should be dismissed on the grounds of low tax effect as per the circular, or if it should be heard on merits.

AI-generated summary — verify with the full judgment below

$~48 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 350/2018

PR. COMMISSIONER OF INCOME TAX

..... Appellant

Through : Mr.Zoheb Hossain, Sr.Standing counsel for

the Revenue.

versus

MANISH THAKUR

..... Respondent

Through : None. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R %

01.10.2018 Learned Senior Standing counsel for the appellant/Revenue states that the tax effect involved in this appeal is below Rs.50,00,000/- and hence in terms of circular No.3/2018 dated 11.7.2018 the appeal may be disposed of, without answering the issue/question raised. Recording the aforesaid, the appeal is disposed of, without examining the issue/question raised. We clarify that the issue/question is left open. We also grant liberty to the Revenue to file an application for revival of the present appeal, if it is found that the case is covered by an exception. In view of the order passed above, the date of hearing fixed in the matter i.e.12.10.2018 will be treated as cancelled.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J. OCTOBER 01, 2018/sa

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