THE PR. COMMISSIONER OF INCOME TAX -3 vs. DHINGRA GLOBAL GREDENCE PVT. LTD

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ITA/633/2018HC DelhiDLHC01113375201813 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 statement of the Revenue's counsel on record. The Court disposed of the present appeal without examining the question/issue raised. 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 in case it is found that the matter is covered by an exception. The ratio is that appeals with a tax effect below the threshold specified in departmental circulars can be withdrawn or disposed of without deciding the merits, preserving the right to revival under specific circumstances.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax -3 (the Revenue) against Dhingra Global Gredence Pvt. Ltd. (the Assessee). The assessment year(s) are not specified in the judgment. The order or action under challenge is the appeal itself. The procedural history is that the Revenue's counsel stated that the tax effect in the present appeal is below Rs.50 lakhs. This is in accordance with Circular No.3 of 2018 dated 11th July, 2018, which allows for disposal of appeals below a certain tax effect without examining the merits.

What were the issues?

1. Whether the appeal should be disposed of without answering or examining the question/issue raised, given the tax effect is below Rs.50 lakhs as per Circular No.3 of 2018? (Question of procedure/policy) The Revenue argued that in terms of Circular No.3 of 2018, the appeal may be disposed of without answering or examining the question/issue raised, as the tax effect is below Rs.50 lakhs. The Revenue stated that the issue/question is left open. The judgment does not record any arguments from the Assessee.

AI-generated summary — verify with the full judgment below

$~09 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 633/2018

THE PR. COMMISSIONER OF INCOME TAX -3..... Appellant Through Mr. Ruchir Bhatia, Sr. Standing Counsel.

versus

DHINGRA GLOBAL GREDENCE PVT. LTD ..... Respondent

Through Mr. Rohit Kumar Gupta, Advocate.

CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

O R D E R %

13.11.2018

Counsel for the Revenue states that the tax effect in the present appeal is below Rs.50 lakhs and hence, 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. 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 of the appeal in case it is found that the matter is covered by an exception.

SANJIV KHANNA, J.

ANUP JAIRAM BHAMBHANI, J. NOVEMBER 13, 2018/NA

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