PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) ¿ 22 vs. SAINIK MINING & ALLIED SERVICES LTD.

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ITA/690/2018HC DelhiDLHC01145951201810 October 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal disposed of the appeals without examining or deciding the issues raised. This decision was based on the Revenue's statement that the tax effect was below Rs. 50 lacs, aligning with Circular No. 3/2018. The Tribunal clarified that the issue/question was left open. The operative direction was to dispose of the appeal. The Tribunal also noted that if the appeal falls under an exception to the circular, the Revenue could file an application for revival. No specific findings were made on any substantive legal or factual matters, and no ratio decidendi for future citation was established on the merits of the case. The issues were expressly left undecided.

What were the facts?

The appeals, ITA 689/2018 and 690/2018, were filed by the Principal Commissioner of Income Tax (Central) 210026, the Revenue, against Sainik Mining & Allied Services Ltd, the assessee. The appeals challenged an order or action, the details of which are not specified in the provided text. The assessment year(s) are also not recorded. The procedural history indicates that the Revenue sought to dispose of the appeals without examining the issues raised, citing a tax effect below Rs. 50 lacs in terms of Circular No. 3/2018 dated 11th July, 2018. The amount in dispute is not explicitly stated but is implied to be below Rs. 50 lacs.

What were the issues?

The Tribunal was not required to decide any specific questions of law or fact as the appeals were disposed of on a procedural ground. The Revenue contended that the tax effect in the present appeals was below Rs. 50 lacs, and therefore, in terms of Circular No. 3/2018 dated 11th July, 2018, the appeals could be disposed of without examining and deciding the issues raised. The Revenue did not present any arguments on the merits of the case. The assessee's contentions are not recorded in the provided text.

AI-generated summary — verify with the full judgment below

$-9 and 10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 689/2018 and 690/2018 PRINCIPAL COMMISSIONEROF INCOME TAX (CENTRAL) ') 210026 Appellant Through: Mr. Deepak Anand, Jr. Standing Counsel for Mr. Zoheb Hossain, Sr. Standing Counsel for Revenue. versus SAINIK MINING & ALLIED SERVICES LTD Respondent Through: Mr. HarpreetSinghAjmani, Advocate. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER % 10.10.2018 - Though adjournment slip has been circulated by the rnun,-ip] for the Revenue, learned counsel for the appellant-Revenue states that the tax effect in the present appeals is below Rs.50 lacs and, therefore, in terms of Circular No. 3/2018 dated ll"^ July, 2018 the appeal may be disposed of, without examining and deciding the issue/question raised. It may be clarified thatthe issue/question is left open. Recording the aforesaid statement, the appeal is disposed of, without answering the issue/question raised, which is left open. Ifthe present appeal 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

falls unde^exception, it will be open to the Revenue to file an application for revival. -•(/ SANJIVKHANNA, J. [AT^DmS CHANDER SHEKHAR, J. OCTOBER 10, 2018 MR ^

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