COMMISSIONER OP INCOME TAC (INTERNATIONAL TAXATION)-1 vs. BLACK DUCK SOFTWARE INC.

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ITA/433/2018HC DelhiDLHC01037982201831 July 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted the statement made by the learned counsel for the appellant/revenue that the tax effect in each of the appeals was below Rs. 50,00,000/-. In accordance with Circular No. 3/2018, dated 11.07.2018, the Revenue stated they would not press the appeals and requested that the questions of law be left open. Recording this statement, the Tribunal disposed of the appeals without answering any substantial questions of law, leaving them open. Consequently, notice was not issued on the application for condonation of delay (CM No. 14347/2018 in ITA No. 433/2018). The operative direction was to dispose of the appeals as per the stated position.

What were the facts?

These three appeals, ITA Nos. 802/2018, 433/2018, and 777/2017, were filed by the Revenue (Pr. Commissioner of Income Tax-6, New Delhi; Commissioner of Income Tax (International Taxation)-1; and Principal Commissioner of Income Tax-5, respectively) against the respondents (Nani Resorts & Floriculture Pvt. Ltd., Black Duck Software Inc., and M/s Jawa Plastics (P) Ltd.). The appeals challenged orders passed by the Income Tax Appellate Tribunal (ITAT). A common issue arose as the learned counsel for the appellant/revenue stated that the tax effect in each appeal was below Rs. 50,00,000/-.

What were the issues?

1. Whether the appeals filed by the Revenue should be dismissed on the grounds of low tax effect, as per Circular No. 3/2018 dated 11.07.2018? (Question of law) The Revenue argued that in terms of Circular No. 3/2018, dated 11.07.2018, since the tax effect in each of the present appeals is below Rs. 50,00,000/-, they would not press the appeals and requested that the questions of law raised be left open. The judgment does not record any arguments from the respondents.

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i- ^ $-44, 4 & 24 IN THE HIGH COTOT OF DELHI AT NEW DELHI + ITA 802/2018 PR. COMMISSIONER OF INCOME TAX-6, NEW DELHI Appellant Through: Mr. Sanjay Kumar, Standing Counsel versus NANI RESORTS &FLORICULTURE PVT. LTD Respondent Through WITH + ITA 433/2018 COMMISSIONER OP INCOME TAC (INTERNATIONAL TAXATION)-! Appellant Through: Mr. Sanjay Kumar, Standing Counsel versus BLACK DUCK SOFTWARE INC. Respondent Through WITH + ITA 777/2017 PRINCIPAL COMMISSIONER OF INCOME TAX-5 ' Appellant Through: Mr. Sanjay Kumar, Standing Counsel versus M/SJAWA PLASTICS (P) LTD. .....Respondent 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

Through , CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER % 31.07.2018 CM No.30396/2018 in ITA No.802/2018 : Allowed, subjectto alljust exceptions. ' The application is disposed of. ITA Nos.802/2018. 433/2018 & 777/2017 & CM No.14347/2018 in lTANo.433/2018 Learned counsel for the appellant/revenue stiates that the tax effect inthe present appeals ineach case isbelow Rs.50,0p,000/-, and in terms of circular No.3/2018, dated 11.7.2018, he would not presS; theappeals and questions oflaw raised rnay be left open., Recording the said statement, the appeals are disposed of, without answering, any substantial questions of law, which are left open. In these circumstances, we are not issuing notice in the ' application, CM No.1,4347/2018, for condonation ofdelay. SANJIV KHANNA, J CHANDEl^ SHEKHAR, J JULY 31,2018 tp

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