COMMISSIONER OF INCOME TAX-X vs. ATUL GUPTA

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ITA/56/2013HC DelhiDLHC01002480201301 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 of Delhi disposed of the appeal without examining the issue/question raised. The Court noted the submission by the Revenue that the tax effect was below Rs. 50,00,000/- and, in terms of Circular No. 3/2018, the appeal could be disposed of on this basis. The Court clarified that the issue/question remains open. Liberty was granted to the Revenue to file an application for revival of the appeal if it is found that the case falls under an exception to the circular. The operative direction is the disposal of the appeal as per the circular.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax-X (Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is Atul Gupta. The appeal concerns assessment year(s) not specified in the judgment. The Revenue states that the tax effect involved in this appeal is below Rs. 50,00,000/-. The appeal is before the High Court of Delhi.

What were the issues?

1. Whether the appeal should be disposed of on the grounds of low tax effect as per Circular No. 3/2018 dated 11.7.2018, without answering the question of law raised. Assessee's contentions: Not recorded in the judgment. Revenue's contentions: The Revenue, through its learned Senior Standing Counsel, stated that the tax effect involved in the appeal is below Rs. 50,00,000/-. Therefore, in terms of Circular No. 3/2018 dated 11.7.2018, the appeal may be disposed of without answering the issue/question raised.

AI-generated summary — verify with the full judgment below

$~33 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 56/2013

COMMISSIONER OF INCOME TAX-X

..... Appellant

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

the Revenue.

versus

ATUL GUPTA

..... 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.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J. OCTOBER 01, 2018/sa

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