COMMISSIONER OF INCOME TAX-X vs. CHANDER SINGH SEHRAWAT & ASSOCIATES

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ITA/695/2012HC DelhiDLHC01195892201201 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, upon recording the submission of the Revenue's counsel regarding the tax effect being below Rs. 50,00,000/-, disposed of the appeal without examining the issue or question raised. 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. The ratio decidendi is that appeals with a low tax effect, as per the prevailing circular, can be disposed of without adjudication on merits, preserving the right to revival under specific circumstances.

What were the facts?

This is an appeal filed by the Revenue, Commissioner of Income Tax-X, against the respondent, Chander Singh Sehrawat & Associates. The appeal pertains to an assessment year not specified in the judgment. The Revenue's counsel stated that the tax effect involved in the appeal is below Rs. 50,00,000/-. Consequently, the Revenue requested that the appeal be disposed of without answering the issue raised, in accordance with Circular No. 3/2018 dated July 11, 2018. No arguments were presented by the respondent.

What were the issues?

1. Whether the appeal should be disposed of without answering the issue raised, given that the tax effect is below Rs. 50,00,000/-, as per Circular No. 3/2018. The Revenue's contention is that the appeal may be disposed of without answering the issue/question raised, as the tax effect is below the threshold stipulated in Circular No. 3/2018. The judgment does not record any contentions from the respondent.

AI-generated summary — verify with the full judgment below

$~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 695/2012

COMMISSIONER OF INCOME TAX-X

..... Appellant

Through : Mr.Zoheb Hossain, Sr.Standing counsel for

the Revenue.

versus

CHANDER SINGH SEHRAWAT & ASSOCIATES ..... 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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