PR. COMMISSIONER OF INCOME TAX v. SURYA BUILDWELL PVT. LTD.

Delhi High Court · 10 Sep 2018 · 2018:DHC:8335-DB
Sanjiv Khanna; Chandershekhar
ITA 985/2018
2018:DHC:8335-DB
tax appeal_dismissed Procedural

AI Summary

The Delhi High Court condoned delay and disposed of income tax appeals without adjudicating substantive issues as the tax effect was below Rs. 50,00,000, leaving the issues open in accordance with Circular No. 3/2018.

Full Text
Translation output
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ITA 985/2018
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+ ffiPR.COMMISSIONEROFINCOMETAX-CENTRAW^^^^^^^
Through; Mr.RuchirBhatia,Advocate
VERSUS
SURYABUILDWELLPVT.LTD. n
Through: Mr. Rohit Jam & Mr. Aniket D.
Agrawal,Advocates
WITH
ITA 988/2018
THEPR.COMMISSIONEROFINCOMETAX
VERSUS
STTRYABUILDWELLPVT.LTD. Respondent
Through; Mr. Rohit Jain & Mr. Aniket D.
WITH
^ COMMISSIONEROFINCOMETAX
VERSUS
SURYABUILDWELLPVT.LTD. n
Through; Mr. Rohit Jam & Mr. Aniket D.
2018:DHC:8335-DB
+
Agrawal,Advocates-
WITH
+ ITA 990/2018
PrC»SSIONEROFINCOMETAX-CENTRAL
VERSUS
+
SURYABUILDWELLPVT.LTD. . & D
Through: Mr. Rohit Jam & Mr. AniKet u.
Agrawal,Advocates^
WITH
COMMISSIONEROFINCOMETAX-CENTRA^3^^^^^^^
Through: Mr.RuchirBhatia,Advocate
VERSUS
SURYABUILDWELLPVT.LTD. D
Through; Mr. Rohit Jam & Mr. Aniket D.
Agrawal,Advocates^
WITH
TMCOMMISSIONEROFINCOMETAX-CENTR^^^^^^^^^^
Through: Mr.RuchirBhatia,Advocate
VERSUS
SURYABUE.DWELLPVT.LTD. Respondent
Throughi Mr. Rohit Jain & Mir. Anikct D.
CORAM;
HON'BLE MR.JUSTICE SANJIV KHANNA
HON'BLE MR.JUSTICE CHANDERSHEKHAR
% 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 ofthe 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 thatthe issue/question is left open and notdecided.
Takingthe statement made bylearned counselforthe appellant on record, the appeals are disposed of, without examining the question raised.Issue/question is left open. .
SANJIVKHANNA,J
CHAWHRSHEKHAR,J
SEPTEMBER 10,2018/tp
JUDGMENT