THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-1 vs. SAHARA INDIA LIMITED

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ITA/647/2018HC DelhiDLHC01133406201825 September 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeals filed by the Revenue. The decision was based on the Revenue's submission that the tax effect in these appeals was below Rs. 50,00,000/-. Citing Circular No. 3/2018 dated July 11, 2018, the Revenue requested disposal of the appeals without examining the merits. The Court accepted this submission and disposed of the appeals, explicitly stating that no comment was made on the merits of the issues. The issues themselves were left open for future consideration, meaning this disposal does not set a precedent on the substantive tax matters.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax - Central - 1 (the Revenue) against Sahara India Limited (the assessee). The appeals challenged orders from the Income Tax Appellate Tribunal (ITAT) for assessment years not specified in the judgment. The Revenue's counsel, on instructions, stated that the tax effect in these appeals was below Rs. 50,00,000/-. Consequently, the Revenue requested that the appeals be disposed of without examining the issues raised, in accordance with Circular No. 3/2018 dated July 11, 2018. The High Court noted this statement and disposed of the appeals.

What were the issues?

1. Whether the appeals should be disposed of without examining the merits due to low tax effect, as per Circular No. 3/2018. Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The tax effect in the present appeals is below Rs. 50,00,000/-. Therefore, in terms of Circular No. 3/2018 dated July 11, 2018, the appeals may be disposed of without examining the issue/question raised. The issue/question is left open.

AI-generated summary — verify with the full judgment below

$-4, 6, 7 & 8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 636/2018 THE PR. COMMISSIONER OFLNCOME TAX -CENTRAL-1 Appellant Through: Mr. Ruchir Bhatia, Advocate versus SAHARAINDIA LIMITED Respondent Through WITH + ITA 640/2018 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 Appellant Through: Mr. Ruchir Bhatia, Advocate versus SAHARA INDIA LIMITED Respondent Through WITH + ITA 647/2018 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-1 Appellant Through: Mr. Ruchir Bhatia, Advocate versus SAHARA INDIA LIMITED Respondent Through WITH 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

+ ITA 652/2018 THE PR. COMMISSIGNER OF INCOME TAX-CENTRAL-1 Appellant Through: Mr. Ruchir Bhatia, Advocate versus SAHARA INDIA LIMITED Respondent Through CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER % 25.09.2018 CM No.22620/2018 in ITA No.640/2018 CM NO.2263G/2018 in ITA No.647/2018 CM No.22928/2018 in ITA No.652/2018 Allowed, subject to all just exceptions. The applications are disposed of. ITA Nos.636/2018, 640/2018, 647/2018 & 652/2018 Learned counsel for the appellant/Revenue states on instructions that the tax effect in the present appeals is below Rs.50,00,000/- and, therefore, in terms of circular No.3/2018 dated 11.7.2018, the appeals may be disposed of, without examining the issue/question raised. It may be clarified that the issue/question is left open. Taking the statement on record, we dispose of the present appeals, in view of the low tax effect, observing that we have not commented on merits. ' / I SANJIV KHANNA, J CHAND SHEKHAR, J SEPTEMBER 25, 2018/tp

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