PR.COMMISSIONER OF INCOME TAX (CENTRAL)-3 vs. SH. BALWANT SINGH

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ITA/841/2016HC DelhiDLHC01287315201612 December 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the present appeal without examining the question/issue raised. The Court took the Revenue's statement on record that the tax effect was below Rs. 50 lakhs and that the appeal could be disposed of in terms of Circular No. 3 of 2018. The issue/question of law was expressly left open. Liberty was granted to the Revenue to file an application for revival of the appeal if it is found that the matter is covered by an exception. The operative direction is to dispose of the appeal without deciding the merits.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax (Central)-3 against an order concerning the assessment year(s) not specified. The Revenue, through its counsel, submitted a letter dated 08.12.2018 from the Principal Commissioner of Income Tax, Central Zone, stating that the tax effect in the present appeal is below Rs.50 lakhs. The Revenue's counsel stated that in light of this, the appeal could be disposed of without examining the issue and question raised, as per Circular No.3 of 2018 dated 11.07.2018. The issue/question of law was explicitly left open, with liberty to revive the appeal if the matter falls under an exception.

What were the issues?

1. Whether the appeal should be dismissed without deciding the merits due to the tax effect being below Rs. 50 lakhs, as per Circular No. 3 of 2018. Assessee's contentions: Not recorded. Revenue's contentions: The Revenue, relying on Circular No. 3 of 2018, contended that since the tax effect in the appeal is below Rs. 50 lakhs, the appeal may be disposed of without examining the issue and question raised. The Revenue sought to leave the issue/question of law open with liberty to revive the appeal if the matter is covered by an exception.

AI-generated summary — verify with the full judgment below

$~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 841/2016 PR.COMMISSIONER OF INCOME TAX (CENTRAL)-3 ..... Appellant Through: Mr.Zoheb Hossain, Sr. St. Counsel versus SH. BALWANT SINGH ..... Respondent Through: Mr.Piyush Kaushik, Adv. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI O R D E R % 12.12.2018 Learned counsel for the Revenue has handed-over copy of letter dated 08.12.2018 received from the Principal Commissioner of Income Tax, Central Zone. It is accepted in the said letter that the tax effect in the present appeal is below Rs.50 lakhs. Learned counsel for the appellant/revenue states that since tax effect in the present appeal is below Rs. 50 lakhs, the present appeal may be disposed of without answering/examining the issue and question raised in terms of the Circular No.3 of 2018 dated 11.07.2018. It may be clarified that the issue/question of law has been left open, with liberty to revive the appeal if the matter is covered by an exception. Taking the statement on record, we dispose of the present appeal without examining the question/issue raised, which is left open. Liberty is granted to the Revenue to file an application for revival of the appeal in case

it is found that the matter is covered by an exception. SANJIV KHANNA, J. ANUP JAIRAM BHAMBHANI, J. DECEMBER 12, 2018 neelam

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