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

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ITA/965/2018HC DelhiDLHC01150823201804 September 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 learned counsel for the Revenue that the tax effect in the appeal was below Rs. 50,00,000/-. In terms of Circular No. 3/2018, dated 11.07.2018, the Revenue requested disposal of the appeal without examining the issue and leaving the question of law open. The High Court accepted this submission and disposed of the appeal accordingly. No observations were made on the merits of the case, and the question of law was expressly left open. Pending applications were also disposed of. Notice was not issued on the applications for condonation of delay in filing and refilling the appeal in view of the aforesaid statement.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax - Central-3 (Revenue) against Sanjeev Dhingra (Assessee). The assessment year(s) are not specified. The appeal challenges an order passed by the Income Tax Appellate Tribunal (ITAT). The Revenue stated that the tax effect in the present appeal is below Rs. 50,00,000/-. Consequently, the Revenue requested that the appeal be disposed of in terms of Circular No. 3/2018, dated 11.07.2018, without examining the issue involved or the question of law. The High Court recorded this statement.

What were the issues?

1. Whether the appeal should be disposed of on the grounds of low tax effect as per Circular No. 3/2018, dated 11.07.2018, without examining the merits of the case? (Question of law) Contentions: Assessee: No arguments recorded in the judgment. Revenue: The tax effect in the present appeal is below Rs. 50,00,000/-. Therefore, in terms of Circular No. 3/2018, the appeal may be disposed of without examining the issue involved and the question of law may be left open.

AI-generated summary — verify with the full judgment below

$~39 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 965/2018 & CM Nos.35744-45/2018

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-3 ..... Appellant

Through: Mr. Ruchir Bhatia, Advocate

versus

SANJEEV DHINGRA

..... Respondent

Through:

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

O R D E R %

04.09.2018

Learned counsel for the Revenue states that the tax effect in the present appeal is below Rs.50,00,000/- and hence, in terms of the circular No.3/2018, dated 11.7.2018, the present appeal may be disposed of, without examining the issue involved and the question of law, as proposed by the Revenue, may be left open.

Recording the said statement, the appeal is disposed of, without making any observations on merits. The question of law is left open. Pending applications are also disposed of.

In view of the aforesaid statement, we are not issuing notice on the applications for condonation of delay in filing and refilling the present appeal.

SANJIV KHANNA, J

CHANDER SHEKHAR, J SEPTEMBER 04, 2018/tp

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