PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S CLIFF SCAFFOLDINGS PVT. LTD.

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ITA/574/2018HC DelhiDLHC01008784201816 November 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court took the Revenue's statement on record. It disposed of the present appeal without examining the question/issue raised, explicitly stating 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 matter is covered by an exception. The reasoning for this decision is based on the Revenue's own submission regarding the tax effect and the applicable circular, indicating a procedural disposal rather than a decision on the merits of the substantive tax dispute.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax (Revenue) against M/s Cliff Scaffoldings Pvt. Ltd. (Assessee). The assessment years are not specified in the provided text. The appeals challenge an order or action, the specifics of which are not detailed. The procedural history relevant here is that the Revenue's counsel stated that the tax effect in the present appeal is below Rs.50 lakhs. This statement was made in reference to Circular No. 3 of 2018 dated 11th July, 2018.

What were the issues?

1. Whether the appeal should be disposed of without answering the question/issue raised, given that the tax effect is below Rs.50 lakhs as per Circular No. 3 of 2018? (Question of law) Contentions: Assessee: Not recorded. Revenue: The Revenue's counsel stated that the tax effect in the present appeal is below Rs.50 lakhs and, 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 requested that the issue/question be left open.

AI-generated summary — verify with the full judgment below

$-27 & 30 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 355/2018 & CM APPL. 11641/2018 + ITA 574/2018 & CM APPL. 19987/2018 PRINCIPAL COMMISSIONER OF INCOME TAX Appellant Through; Mr.Zoheb Hossain Sr. St. Counsel with Mr.Deepak Anand, Adv. versus M/S CLIFF SCAFFOLDINGS PVT. LTD. Respondent Through: CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI ORDER % 16.11.2018 Counsel for the Revenue states that the tax effect in the present appeal is below Rs.50 lakhs and hence, in terms ofCircular No.3 of2018 dated 11'"" July, 2018, the appeal may be disposed ofwithout 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 ofthe appeal in case it is found that the matter is covered by an exception. SANJIVJCHANNA, J. ANUP JAI^ H BHAMBHANI, J. NOVEMBER 16, 2018/m/ 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

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