PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-2 vs. SH. VINEET GUPTA

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ITA/51/2018HC DelhiDLHC01431744201716 November 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court took the statement of the Revenue's counsel on record. It was held that the present appeals would be disposed of without examining the question/issue raised. The Court explicitly stated that the issue/question is left open. The principle derived is that appeals with a tax effect below a certain threshold, as stipulated by revenue circulars, can be disposed of without a substantive decision on the merits, provided the issue is left open. Liberty was granted to the Revenue to file an application for revival of the appeal in case it is found that the matter is covered by an exception. No specific findings were made on the substantive tax issues.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax, Delhi-2 (Revenue) against the respondent, Sh. Vineet Gupta. The appeals challenged orders passed by an Income Tax Appellate Tribunal (ITAT). The specific assessment years and the amounts in dispute are not recorded in the provided text. The procedural history relevant to the disposal of these appeals is that the Revenue's counsel stated that the tax effect in the present appeals is below Rs. 50 lakhs. Consequently, in terms of Circular No. 3 of 2018 dated 11th July, 2018, the Revenue requested the appeal to be disposed of without answering or examining the issue raised.

What were the issues?

1. Whether the appeal should be disposed of without answering or examining the question/issue raised, in light of the tax effect being below Rs. 50 lakhs as per Circular No. 3 of 2018? (Question of law) The Revenue argued that the tax effect in the present appeals is below Rs. 50 lakhs. Therefore, in terms of Circular No. 3 of 2018 dated 11th July, 2018, the appeal may be disposed of without answering or examining the question/issue raised. The Revenue also clarified that the issue/question is left open. The judgment does not record any arguments from the assessee's side regarding this specific procedural point.

AI-generated summary — verify with the full judgment below

6 $-22-24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 51/2018 & CM APPL. 1836-1837/2018 + ITA 53/2018 & CM APPL. 1841-1842/2018 + ITA 54/2018 & CM APPL. 1852-1853/2018 PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-2 Appellant Through: Mr. Zoheb Hossain, Sr. St. Counsel with Mr.Deepak Anand, Adv. versus SH. VINEET GUPTA Respondent Through: Mr.Aditya Jain with Mr.Piyush, Advs. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI ORDER % 16.1L2018 Counsel for the Revenue states that the tax effect in the present appeal is below Rs.50 lakhs and hence, in terms of Circular No.3 of 2018 dated 11"" July, 2018, the appeal may be disposed of without answering or examining the question/issue raised. It may be clarified that the issue/question is left open. Taking the statement on record, we dispose of the present appeal without examining the question/issue raised, which is left open. Liberty is granted to the Revenue to file an application for revival of the appeal in case it is found that the matter is covered by an exception. 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

The date fixed earher i.e. 27^^^ November, 2018 stands cancelled. NOVEMBER 16, 2018/^; -i SANJIV KHANNA, J. Nv' ANUP JAIrWBHAMBHANI, J. 6

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