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High Court of DelhiITA/269/2018

The Pr. Commissioner Of Income Tax- Central-3 v. Balaji Realtech Pvt. Ltd.

2018-10-231 pages

$~4 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 269/2018 THE PR. COMMISSIONER OF INCOME TAX- CENTRAL-3 ..... Appellant Through:

Mr.Ruchir Bhatia, Adv.

versus BALAJI REALTECH PVT. LTD.

..... Respondent Through:

None

CORAM:

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

O R D E R

% 23.10.2018 As per the office report, respondent has not been served. However, learned counsel for the Revenue states that 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 examining the issue and question raised, which may be left open.

In view of the said statement, the appeal is disposed of without answering the issue/question raised. We clarify that the issue has been left open. We also clarify that the appellant Revenue would be entitled to revive the present appeal in case the same is covered by an exception. SANJIV KHANNA, J.

ANUP JAIRAM BHAMBHANI, J.

OCTOBER 23, 2018/neelam