THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-1 vs. GOLDRATT CONSULTING LTD.

PDF · subscribers
ITA/997/2017HC DelhiDLHC01433626201701 October 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeal without examining or answering the issue/question raised. The Court clarified that the issue/question is left open. Liberty was granted to the Revenue to file an application for revival of the appeal if it is found that the case is covered by an exception to Circular No. 3/2018. The dates of hearing fixed before the Joint Registrar and the Court were cancelled. The application for condonation of delay was not decided and would be considered if the appeal is revived.

What were the facts?

This is an appeal by the Commissioner of Income Tax (International Taxation)-1 against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is Goldratt Consulting Ltd. The appeal pertains to an assessment year not explicitly stated in the provided text. The Revenue's counsel stated that the tax effect involved in the appeal is below Rs. 50,00,000/-. Consequently, in terms of Circular No. 3/2018 dated July 11, 2018, the Revenue requested the appeal be disposed of without answering the issue raised. The High Court recorded this submission.

What were the issues?

1. Whether the appeal should be disposed of without answering the issue raised, given the tax effect is below Rs. 50,00,000/-, as per Circular No. 3/2018. Assessee's Contentions: Not recorded in the judgment. Revenue's Contentions: The Revenue, through its learned Senior Standing Counsel, argued that the tax effect involved in the appeal is below Rs. 50,00,000/-. Relying on Circular No. 3/2018 dated July 11, 2018, the Revenue requested that the appeal be disposed of without answering the issue/question raised. The Revenue also sought liberty to file an application for revival if the case falls under an exception to the circular.

AI-generated summary — verify with the full judgment below

$~42

* IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 997/2017

THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-1

..... Appellant

Through : Mr.Zoheb Hossain, Sr.Standing counsel for

the Revenue.

versus

GOLDRATT CONSULTING LTD.

..... Respondent

Through : None.

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

O R D E R %

01.10.2018

Learned Senior Standing counsel for the appellant/Revenue states that the tax effect involved in this 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 issue/question raised. Recording the aforesaid, the appeal is disposed of, without examining the issue/question raised. We clarify that the issue/question is left open. We also grant liberty to the Revenue to file an application for revival of the present appeal, if it is found that the case is covered by an exception.

The date of hearing already fixed in the matter i.e.31.10.2018 before the Joint Registrar and 14.11.2018 before the Court will be treated as cancelled.

In view of the order passed, we are not deciding application for condonation of delay CM No.41754/2017. If required, the same would be decided if the appeal is revived.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J. OCTOBER 01, 2018/sa

Recent GST High Court judgments

Search GST case law →