Principal Commissioner of Income Tax, Delhi-2 v. Vineet Gupta

Delhi High Court · 16 Nov 2018 · 2018:DHC:8308-DB
Sanjiv Khanna; Anup Jairam Bhambhani
ITA 51/2018
2018:DHC:8308-DB
tax appeal_dismissed Procedural

AI Summary

The Delhi High Court disposed of income tax appeals without adjudicating substantive issues as the tax effect was below Rs. 50 lakhs, in accordance with Circular No. 3 of 2018, granting liberty to revive if exceptions apply.

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$-22-24 HIGH COURT OF DELHI
ITA 51/2018 & CM APPL. 1836-1837/2018
ITA 53/2018 & CM APPL. 1841-1842/2018
ITA 54/2018 & CM APPL. 1852-1853/2018
PRINCIPAL COMMISSIONER OF INCOME TAX, DELHI-2
Appellant
Through: Mr. Zoheb Hossain, Sr. St. Counsel with Mr.Deepak Anand, Adv.
VERSUS
SH. VINEET GUPTA Respondent
Through: Mr.Aditya Jain with Mr.Piyush, Advs.
CORAM:
HON'BLE MR. JUSTICE SANJIV KHANNA
HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI
16.1L2018 Counsel for the Revenue states that the tax effect in the present appeal is below Rs.50 lakhs and hence, in terms of Circular No.3 of 2018 dated 11""
July, 2018, the appeal may be disposed of without answering or examining the question/issue raised. It may be clarified that the issue/question is left open.
Taking the statement on record, we dispose of the present appeal without examining the question/issue raised, which is left open. Liberty is granted to the Revenue to file an application for revival of the appeal in case it is found that the matter is covered by an exception.
2018:DHC:8308-DB The date fixed earher i.e. 27^^^ November, 2018 stands cancelled.
NOVEMBER 16, 2018/^;
-i SANJIV KHANNA, J.
Nv' ANUP JAIrWBHAMBHANI, J.
2018:DHC:8308-DB
JUDGMENT