COMMISSIONER OF INCOME TAX-X vs. ATUL GUPTA

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ITA/58/2013HC DelhiDLHC01002477201301 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 recorded the submission of the Revenue's counsel regarding the low tax effect below Rs. 50,00,000/- as per Circular No. 3/2018. The court clarified that the issue/question remains open and granted liberty 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. No specific finding on the merits of the case was made.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax-X (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The appeal pertains to Assessment Year 2007-08. The Revenue's counsel stated that the tax effect involved in the appeal is below Rs. 50,00,000/-. The respondent, Atul Gupta (the assessee), was represented by no one. The High Court of Delhi was hearing the appeal.

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? The Revenue argued that the tax effect is below Rs. 50,00,000/- and therefore, in terms of the aforementioned circular, the appeal may be disposed of without answering the issue raised. The judgment does not record any arguments from the assessee's side.

AI-generated summary — verify with the full judgment below

$~35 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 58/2013

COMMISSIONER OF INCOME TAX-X

..... Appellant

Through : Mr.N.P.Sahni, Senior Standing Counsel.

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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