PR. COMISSIONER OF INCOME TAX, DELHI-11 vs. SURREN CHANANA

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ITA/694/2017HC DelhiDLHC01284579201730 August 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 noted the statement made by the learned counsel for the appellant/Revenue that the tax effect in the present appeal is below Rs. 50,00,000/-. In terms of Circular No. 3/2018 dated 11.07.2018, the Court accepted the request to dispose of the appeal without deciding the substantial questions of law, leaving them open. The Court granted liberty to the appellant to file an application for revival of the appeal if it is found that the present case is covered by one of the exceptions mentioned in the circular. No finding was reached on the merits of the substantial questions of law.

What were the facts?

This is an appeal filed by the Principal Commissioner of Income Tax, Delhi-1, against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Surren Chanana. The appeal concerns an assessment year not specified in the provided text. The Revenue's counsel stated that the tax effect in the present appeal is below Rs. 50,00,000/-. In accordance with Circular No. 3/2018 dated 11.07.2018, the Revenue requested that the appeal be disposed of without deciding the substantial questions of law. The High Court recorded this statement.

What were the issues?

1. Whether the appeal should be disposed of without deciding the substantial questions of law, given that the tax effect is below Rs. 50,00,000/-, as per Circular No. 3/2018? (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: The tax effect in the appeal is below Rs. 50,00,000/-. Therefore, in terms of Circular No. 3/2018 dated 11.07.2018, the appeal may be disposed of without deciding the substantial questions of law, which may be left open. The Revenue also sought liberty to file an application for revival of the appeal if the case falls under any exceptions to the circular.

AI-generated summary — verify with the full judgment below

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 694/2017

PR. COMISSIONER OF INCOME TAX, DELHI-11..... Appellant

Through: Mr. Raghvendra Singh, Advocate

versus

SURREN CHANANA

..... Respondent Through: Mr. Rohit Madan, Mr. Nitin Gulati & Mr. Amol Sinha, Advocates

CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R %

30.08.2018 Learned counsel for the appellant/Revenue states that the tax effect in the present appeal being below Rs.50,00,000/-, in terms of circular No.3/2018 dated 11.7.2018, the appeal may be disposed of, without deciding the substantial questions of law framed, which may be left open. Recording the aforesaid statement, the appeal is disposed of, without deciding the substantial questions of law, which are left open. However, liberty is given to the appellant to file an application for revival of the appeal, in case it is found that the present case is covered by one of the exceptions.

SANJIV KHANNA, J

CHANDER SHEKHAR, J AUGUST 30, 2018/tp

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