PR. COMMISSIONER OFINCOME TAX, DELHI- 2 vs. ASHWANI KAPOOR

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ITA/558/2018HC DelhiDLHC01100179201816 October 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal took the statement of the learned counsel for the appellant/Revenue on record. It was stated that the tax effect in the present appeals is below Rs. 50,00,000/- and, therefore, in terms of Circular No. 3/2018 dated 11.07.2018, the appeals may be disposed of without answering the issues/questions raised. The High Court accordingly disposed of the appeals without examining the issues/questions raised on merits, leaving them open. The Revenue was clarified to be entitled to ask for revival of the appeals in case the matters are covered by an exception. No specific finding was given on the substantive issues of the appeals.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax, Delhi-2 (Revenue) against Ashwani Kapoor (Assessee). The assessment years are not explicitly stated. The appeals challenge orders passed by an authority below the High Court. The procedural history involves the Revenue filing these appeals before the Delhi High Court. The present order is dated October 16, 2018.

What were the issues?

1. Whether the appeals filed by the Revenue should be disposed of without answering the issues/questions raised on merits, in light of Circular No. 3/2018 dated 11.07.2018, given that the tax effect is below Rs. 50,00,000/-. Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The Revenue, through its counsel, stated that the tax effect in the present appeals is below Rs. 50,00,000/-. Therefore, in terms of Circular No. 3/2018 dated 11.07.2018, the appeals may be disposed of without answering the issues/questions raised, leaving the issue/question open.

AI-generated summary — verify with the full judgment below

* ' ^n\hE high court of DELHI AT NEW DELHI ^ Cra^SSIONEROF INCOME TAX, DELHI-2 Appellant Through: Mr. Ashok K. Manchanda, Senior Standing Counsel versus ASHWANI KAPOOR Respondent Through: Mr. K. Prasanna &Mr. S. Krishnan, Advocates + ITA 558/2018 PR COMMISSIONER OFINCOME TAX, DELHI- 2.... Appellant Through; Mr. Ashok K. Manchanda, Senior Standing Counsel versus ASHWANI KAPOOR Respondent Through: Mr. K. Prasanna &Mr. S. Krishnan, Advocates CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER o/o 16.10.2018 Learned counsel for the appellant/Revenue states that the tax effect in the present appeals is below Rs.50,00,000/- and hence, in terms of circular No.3/2018 dated 11.7.2018, the appeals may be disposed ofwithout answering the issues/questions raised, leaving the issue/question open. Taking the statement on record, the appeals are disposed of without examining the issues/questions raised on merits, which are 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

i- • left open. We also clarify that the Revenue would be entitled to ask for revival of the appeals, in case the matters are covered by an exception. [,I ^ SANJIV KHANNA, J CHANI^I^EKHAR,J OCTOBER 16,2018/tp

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