THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-3 vs. SANJEEV DHINGRA

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ITA/947/2018HC DelhiDLHC01150808201829 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 recorded the statement made by the counsel for the appellant-Revenue. Based on this statement, the Court disposed of the appeals. The disposal was made without deciding the issue raised, and the question of law was expressly left open. The reasoning for this decision was solely based on the Revenue's submission regarding the tax effect and the applicability of Circular No. 3/2018. The operative direction was to dispose of the appeals as stated, without prejudice to the rights of the parties on the merits of the issue.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax - Central-3 (Revenue) against the respondent, Sanjeev Dhingra (assessee). The appeals challenged orders of the Income Tax Appellate Tribunal (ITAT). The Revenue's counsel stated that the tax effect in each of the present appeals was below Rs. 50 lacs. This statement was made in accordance with Circular No. 3/2018 dated July 11, 2018. The appeals were filed for assessment years not explicitly stated in the provided text.

What were the issues?

The primary issue before the High Court was whether the appeals filed by the Revenue should be disposed of without deciding the question of law, based on the tax effect being below the threshold stipulated in Circular No. 3/2018. The Revenue argued that in terms of Circular No. 3/2018, the appeals may be disposed of without deciding the question of law, keeping the question open. The judgment records no argument for the assessee.

AI-generated summary — verify with the full judgment below

$-27 to 29 & 31. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA No. 943/2018 & CM Nos. 34960-34961/2018 ITANp. 944/2018 & CM Nos. 34962-34963/2018 ITA No. 945/2018 & CM Nos. 34964-34965/2018 ITA No. 947/2018 & CM Nos. 34968-34969/2018 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-3 Appellant Through Mr. Ruchir Bhatia, Advocate, versus SANJEEV DHINGRA Respondent Through Nemo. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER % 29.08.2018 Counsel for the appellant-Revenue states that the tax effect in the present appeals is below Rs.50 lacs in each year and, hence, in terms of Circular No. 3/2018 dated ll''^ July, 2018, the appeals may be disposed of, without deciding the question of law, which may be kept open. Recording the said statement, the appeals are disposed of, without deciding the issue raised, which is left open. SANJIV KHANNA, J. CHAND^^IEKHAR, J. AUGUST 29, 2018 VKR ^ A Signed By:RAM DATT Signing Date:09.10.2024 15:41 Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified

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