COMMISSIONER OF INCOME TAX-X vs. ATUL GUPTA

PDF · subscribers
ITA/57/2013HC DelhiDLHC01002475201301 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 disposed of the appeal without examining the issue/question raised. The court recorded the statement made by the learned Senior Standing counsel for the appellant/Revenue that the tax effect involved in this appeal is below Rs. 50,00,000/- and, in terms of Circular No. 3/2018 dated 11.07.2018, the appeal may be disposed of. The court clarified that the issue/question is left open. Liberty was granted to the Revenue to file an application for revival of the appeal if it is found that the case is covered by an exception. The principle is that appeals with a low tax effect can be withdrawn or disposed of without adjudication, subject to specific circulars and exceptions.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-X (Revenue) against Atul Gupta (assessee). The assessment year(s) are not specified. The order or action under challenge is not detailed, but it is an appeal before the High Court. The procedural history is that the Revenue's counsel stated the tax effect was below Rs. 50,00,000/-. The Revenue requested the appeal be disposed of in terms of Circular No. 3/2018 dated 11.07.2018.

What were the issues?

1. Whether the appeal should be disposed of without answering the issue/question raised, based on the tax effect being below Rs. 50,00,000/- as per Circular No. 3/2018. Assessee's contentions: None recorded. Revenue's contentions: The Revenue, through its learned Senior Standing counsel, argued that the tax effect involved in the appeal is below Rs. 50,00,000/-. Therefore, in terms of Circular No. 3/2018 dated 11.07.2018, the appeal may be disposed of without answering the issue/question raised.

AI-generated summary — verify with the full judgment below

$~34 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 57/2013

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

Latest GST High Court judgments

Search GST case law →