The Commissioner Of Income Tax -Exemption v. Baskerball Federation Of India

$~57 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 1284/2018 & CM APPL. 47623/2018 THE COMMISSIONER OF INCOME TAX -EXEMPTION ..... Appellant Through:

Mr. Ruchir Bhatia, Adv.

versus BASKERBALL FEDERATION OF INDIA ..... Respondent Through:

CORAM:

HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

O R D E R

% 16.11.2018 Counsel for the appellant/assessee 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 11th 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. SANJIV KHANNA, J.

ANUP JAIRAM BHAMBHANI, J.

NOVEMBER 16, 2018/uj