COMMISSIONER OF INCOME TAX (EXEMPION) vs. INDIAN MEDICAL ASSOCIATION

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ITA/827/2015HC DelhiDLHC01426098201516 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 of Delhi disposed of the appeal without answering the substantial question of law. The court took on record 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/-. Consequently, in terms of Circular No. 3/2018 dated 11.07.2018, the appeal was disposed of, leaving the issue/question open. Liberty was granted to the Revenue to file an application for revival of the appeal in case the matter is covered by an exception. The ratio decidendi is that appeals with a tax effect below the threshold specified in the relevant circular can be disposed of without deciding the substantial question of law, subject to the conditions mentioned in the circular and the court's discretion.

What were the facts?

The appeal was filed by the Commissioner of Income Tax (Exemption) against the Indian Medical Association. The assessment year(s) are not specified in the provided text. The order or action under challenge is the appeal itself, which was filed before the High Court. The procedural history involves the Revenue's submission that the tax effect in the appeal is below Rs. 50,00,000/-. This submission was made in light of Circular No. 3/2018 dated 11.07.2018.

What were the issues?

1. Whether the appeal filed by the Revenue should be disposed of without answering the substantial question of law, given the tax effect being below Rs. 50,00,000/-, as per Circular No. 3/2018. The Revenue argued that the appeal may be disposed of without answering the substantial question of law, citing Circular No. 3/2018 which stipulates a monetary limit for filing appeals. The Revenue stated that the tax effect in the present appeal is below Rs. 50,00,000/-. The judgment does not record any arguments from the assessee (Indian Medical Association) on this specific point.

AI-generated summary — verify with the full judgment below

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* IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 827/2015

COMMISSIONER OF INCOME TAX (EXEMPION) ..... Appellant

Through: Mr. Deepak Anand, Junior Standing

Counsel

versus

INDIAN MEDICAL ASSOCIATION

..... Respondent

Through: Mr. Kishalaya Parashar & Mr. Umang

Luthra, Advocates

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

O R D E R %

16.10.2018 Learned counsel for the appellant/Revenue states that the tax effect in the present 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 substantial question of law framed, leaving the issue/question open. Taking the statement on record, the appeal is disposed of without answering the substantial question of law, which is left open. Liberty is granted to the Revenue to file an application for revival of the appeal, in case the matter is covered by an exception.

SANJIV KHANNA, J

CHANDER SHEKHAR, J OCTOBER 16, 2018/tp

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