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

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ITA/998/2017HC DelhiDLHC01433642201701 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 the issue/question raised. The Court recorded the Revenue's submission that the tax effect was below Rs. 50,00,000/- and therefore, in terms of Circular No. 3/2018 dated 11.7.2018, the appeal could be disposed of. The Court clarified that the issue/question was left open. Liberty was granted to the Revenue to file an application for revival of the appeal if it was found that the case was covered by an exception to the circular. The dates fixed for hearing before the Joint Registrar and the Court were cancelled. The application for condonation of delay was not decided and would be decided if the appeal is revived.

What were the facts?

This appeal was filed by the Commissioner of Income Tax-International Taxation-1 (the Revenue) against Goldratt Consulting Ltd. (the assessee). The assessment year(s) are not specified in the order. The appeal challenges an order or action passed by an authority, which is not detailed. The amount in dispute is also not explicitly stated, but the tax effect is mentioned as below Rs. 50,00,000/-. The procedural history involves the Revenue stating that the tax effect is below the threshold for filing appeals as per Circular No. 3/2018 dated 11.7.2018.

What were the issues?

1. Whether the appeal can be disposed of without answering the issue/question raised, given the tax effect is below Rs. 50,00,000/- as per Circular No. 3/2018 dated 11.7.2018. This is a question of mixed law and fact, turning on the interpretation and applicability of the said circular. Assessee's Contentions: None recorded. Revenue's Contentions: The Revenue contended that the tax effect involved in the appeal is below Rs. 50,00,000/- and therefore, in terms of Circular No. 3/2018 dated 11.7.2018, the appeal may be disposed of without answering the issue/question raised. The Revenue relied on Circular No. 3/2018.

AI-generated summary — verify with the full judgment below

$~43 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 998/2017 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.41755/2017. If required, the same would be decided if the appeal is revived.

SANJIV KHANNA, J.

CHANDER SHEKHAR, J. OCTOBER 01, 2018/sa

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