THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-3 vs. SURYA BUILDWELL PVT. LTD.

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ITA/992/2018HC DelhiDLHC01114166201810 September 2018Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR4 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court condoned the delay in filing the appeals. The court disposed of the appeals based on the Revenue's statement regarding the tax effect, without adjudicating the issues raised.

What were the facts?

The Revenue filed multiple appeals before the Delhi High Court against an order of the Income Tax Appellate Tribunal. The Revenue's counsel stated that the tax effect in each appeal was below Rs. 50,00,000/-.

What were the issues?

The primary issue was whether the appeals could be disposed of based on the tax effect threshold without examining the merits of the case, as per a relevant circular.

AI-generated summary — verify with the full judgment below

N '"'' in'the high comx of delhi at new delhi ITA 985/2018 * + S + ffi PR. COMMISSIONER OF INCOME TAX -CENTRAW^^^^^^^ Through; Mr. Ruchir Bhatia, Advocate versus SURYA BUILDWELL PVT. LTD. n Through: Mr. Rohit Jam & Mr. Aniket D. Agrawal, Advocates WITH ITA 988/2018 THE PR. COMMISSIONER OF INCOME TAX Through; Mr. Ruchir Bhatia, Advocate versus ST TRYA BUILDWELL PVT. LTD. Respondent Through; Mr. Rohit Jain & Mr. Aniket D. Agrawal, Advocates WITH ^ COMMISSIONER OF INCOME TAX Through; Mr. Ruchir Bhatia, Advocate versus SURYA BUILDWELL PVT. LTD. n Through; Mr. Rohit Jam & Mr. Aniket D. 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

+ Agrawal, Advocates- WITH + ITA 990/2018 PrC»SSIONER OF INCOME TAX -CENTRAL Through; Mr. Ruchir Bhatia, Advocate versus + SURYABUILDWELLPVT.LTD. . & D Through: Mr. Rohit Jam & Mr. AniKet u. Agrawal, Advocates^ WITH COMMISSIONER OF INCOME TAX -CENTRA^3^^^^^^^ Through: Mr. Ruchir Bhatia, Advocate versus SURYABUILDWELLPVT.LTD. D Through; Mr. Rohit Jam & Mr. Aniket D. Agrawal, Advocates^ WITH TM COMMISSIONER OF INCOME TAX -CENTR^^^^^^^^^^ Through: Mr. Ruchir Bhatia, Advocate versus SURYABUE.DWELLPVT.LTD. Respondent

Throughi Mr. Rohit Jain & Mir. Anikct D. Agrawal, Advocates CORAM; HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER % 10.09.2018 CM Nos.36710-11/2018 CM Nos.36713-14/2018 CM Nos.36715-16/2018 CM No.36717/2018 CM Nos.36763-64/2018 CM Nos.36765-66/2018 Learned counsel for the assessee, who appears on advance notice, states that he has no objection if the delay in filing and re filing of the appeals is condoned. Accordingly, the applications are allowed and the delay is condoned. ITA 985/2018 ITA 988/2018 ITA 989/2018 ITA 990/2018 ITA 991/2018 ITA 992/2018 Learned counsel for the Revenue states that these appeals arise from a consolidated order, but the tax effect in each appeal is below Rs.50,00,000/- and these appeals may be disposed of, in view of Circular No.3/2018, dated 11.7.2018, without adjudicating the question/issue raised. It may be clarified that the issue/question is left open and not decided.

Taking the statement made by learned counsel for the appellant on record, the appeals are disposed of, without examining the question raised. Issue/question is left open. . SANJIVKHANNA, J CHAWHR SHEKHAR, J SEPTEMBER 10, 2018/tp

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