Principal Commissioner Of Income Tax-7 v. Panchshila Hospitality Ventures Ltd.

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 208/2018 PRINCIPAL COMMISSIONER OF INCOME TAX-7..... Appellant Through:

Mr. Sanjay Kumar, Advocate versus PANCHSHILA HOSPITALITY VENTURES LTD...... Respondent Through:

Mr. Anil Makhija, Advocate

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR

O R D E R

% 12.09.2018 Learned counsel for the Revenue states that the tax effect in the present appeal is below Rs.50,00,000/- and in view of circular No.3/2018, dated 11.7.2018, the present appeal may be disposed of, without examining the question/issue raised. It may be clarified that the issue/question is left open.

Recording the said statement, the appeal is disposed of, without examining the issue/question raised, which is left open. We also clarify that in case the present appeal is covered by an exception, the appellant would be at liberty to file an application for revival. SANJIV KHANNA, J CHANDER SHEKHAR, J SEPTEMBER 12, 2018/tp