MAHAVIR PRATAP SHARMA vs. INCOME TAX OFFICER

ITA/269/2018HC RajasthanRJHC02085861201803 April 2025Bench: AVNEESH JHINGAN,MANEESH SHARMA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeal without answering the issue/question raised, based on the Revenue's submission that the tax effect was below Rs. 50 lakhs, as per Circular No. 3 of 2018. The Court clarified that the issue has been left open and that the appellant Revenue would be entitled to revive the appeal if it is covered by an exception to the circular. No specific findings on the merits of the case were made, nor was any relief granted or denied on the substantive grounds of appeal. The operative direction was to dispose of the appeal based on the tax effect, leaving the substantive issue undecided.

What were the facts?

The appellant, the Principal Commissioner of Income Tax- Central-3, filed an appeal against an order (not specified in the judgment) concerning assessment year(s) not specified. The respondent is Balaji Realtech Pvt. Ltd. The Revenue's counsel stated that the tax effect in the present appeal is below Rs. 50 lakhs. This statement was made in accordance with Circular No. 3 of 2018 dated July 11, 2018, which permits disposal of appeals below a certain tax effect without examining the merits. The respondent was not served.

What were the issues?

1. Whether the appeal should be disposed of on the grounds of low tax effect as per Circular No. 3 of 2018, without examining the substantive issues raised. The Revenue argued that the tax effect is below Rs. 50 lakhs and, in terms of Circular No. 3 of 2018, the appeal may be disposed of without examining the issue and question raised, which may be left open. The judgment does not record any arguments from the respondent.

AI-generated summary — verify with the full judgment below

$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 269/2018 THE PR. COMMISSIONER OF INCOME TAX- CENTRAL-3 ..... Appellant Through: Mr.Ruchir Bhatia, Adv. versus BALAJI REALTECH PVT. LTD. ..... Respondent Through: None CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI O R D E R % 23.10.2018 As per the office report, respondent has not been served. However, learned counsel for the Revenue states that tax effect in the present appeal, is below Rs.50 lakhs and hence, in terms of Circular No.3 of 2018 dated 11th July, 2018, the appeal may be disposed of without examining the issue and question raised, which may be left open. In view of the said statement, the appeal is disposed of without answering the issue/question raised. We clarify that the issue has been left open. We also clarify that the appellant Revenue would be entitled to revive the present appeal in case the same is covered by an exception. SANJIV KHANNA, J. ANUP JAIRAM BHAMBHANI, J. OCTOBER 23, 2018/neelam

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