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HIGH COURT OF DELHI
23 &24
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HIGH COURT OF DELHI
23 &24
ITA1236/2018
THE COMMISSIONER OF INCOME TAX -LTU Appellant
Through: Mr Ajit Sharma, Senior Standing Counsel for Revenue with Ms Adeeba
Mujahid, Advocates.
THE COMMISSIONER OF INCOME TAX -LTU Appellant
Through: Mr Ajit Sharma, Senior Standing Counsel for Revenue with Ms Adeeba
Mujahid, Advocates.
VERSUS
SRF LIMITED Respondent
Through: Ms Gargi Sethee, Advocate.
Through: Ms Gargi Sethee, Advocate.
ITA 1237/2018
THE COMMISSIONER OF INCOME TAX-LTU Appellant
Through: Mr Ajit Sharma, Senior Standing Counsel for Revenue with Ms Adeeba
Mujahid, Advocates.
THE COMMISSIONER OF INCOME TAX-LTU Appellant
Through: Mr Ajit Sharma, Senior Standing Counsel for Revenue with Ms Adeeba
Mujahid, Advocates.
VERSUS
SRF LIMITED Respondent
Through: Ms Gargi Sethee, Advocate.
Through: Ms Gargi Sethee, Advocate.
CORAM:
JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH
05.08.2019
05.08.2019
CM 46299/2018 (delay) in ITA 1236/2018
CM 46334/2018 (delay) in ITA 1237/2018
ORDER
1. For the reasons explained in the applications, the delay in re-filing the appeals is condoned and the applications are allowed. ITA 1236/2018 ITA 1237/2018
2. Learned counsel for the Assessee appearing on advance notice states that tax effect in both these matters is below the monetary limit in terms of the NotificationNo. 3/2018 dated 11^*^ July 2018 issued by the Central Board of 2019:DHC:7401-DB Direct Taxes('CBDT').
3. The appeals are accordingly treated as not pressed and disposed of as such.In the eventthatthe Revenue finds subsequently to the contrary,it will be open to the Revenue to file an appropriate application in thatregard RALIDHAR,J. AUGUST 05,2019 rd TALWANT SINGH,J.