COMMISSIONER OF INCOME TAX CENT-2 vs. BABUSHKA PROMOTERS (P) LTD
What did the High Court hold?
The High Court recorded the statement made by the learned counsel for the appellant-Revenue that the tax effect in the present appeal was below Rs. 50 lacs. Consequently, in terms of Circular No. 3/2018 dated July 11, 2018, the appeal was disposed of without examining and deciding the issue/question raised. The issue/question was expressly left open. The High Court also clarified that if the present appeal falls under any exception to the circular, it would be open to the Revenue to file an application for revival. The ratio of this decision is that appeals with a tax effect below a certain threshold, as stipulated by administrative circulars, can be disposed of without a decision on the merits, provided the concerned party makes such a submission.
What were the facts?
The appeal was filed by the Commissioner of Income Tax (Revenue) against Babushka Promoters (P) Ltd (Assessee). The assessment year(s) are not specified. The appeal challenges an order or action, the nature of which is not detailed in the provided text. The procedural history is limited to the Revenue's statement before the High Court. The Revenue stated that the tax effect in the appeal was below Rs. 50 lacs. This statement was made in the context of Circular No. 3/2018 dated July 11, 2018.
What were the issues?
The High Court was not required to decide any specific issue on merits. The sole question before the court was whether to dispose of the appeal based on the Revenue's statement regarding the tax effect. The Revenue argued that in terms of Circular No. 3/2018, the appeal could be disposed of without examining and deciding the issue/question raised, as the tax effect was below Rs. 50 lacs. The judgment does not record any arguments from the Assessee on this procedural point.
AI-generated summary — verify with the full judgment below
$~9 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 79/2018
COMMISSIONER OF INCOME TAX CENT-2 ..... Appellant Through: Mr. Ashook K. Manchanda, Sr. Standing Counsel with Mr. Aditya and Mr. Aman, Advocates.
versus
BABUSHKA PROMOTERS (P) LTD ..... Respondent Through: Mr. P.C. Yadav and Mr. P.K. Bansal, Advocates. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR
O R D E R %
01.10.2018
Learned counsel for the appellant-Revenue states that the tax effect in the present appeal is below Rs.50 lacs and, therefore, in terms of Circular No. 3/2018 dated 11th July, 2018 the appeal may be disposed of without examining and deciding the issue/question raised. It may be clarified that the issue/question is left open. Recording the aforesaid statement, the appeal is disposed of, without answering the issue/question raised, which is left open. If the present appeal falls under exception, it will be open to the Revenue to file an application for revival.
SANJIV KHANNA, J.
CHANDER SHEKHAR, J. OCTOBER 01, 2018/MR
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