The Pr. Commissioner Of Income Tax -6 v. Modipon Ltd.

$~25 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1138/2018 & CM APPL.43556/2018 THE PR. COMMISSIONER OF INCOME TAX -6 ..... Appellant Through:

Mr. Ruchir Bhatia, Adv.

versus MODIPON LTD.

..... Respondent Through:

Mr. Santosh K. Aggarwal, Adv. with respondent in person

CORAM:

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

O R D E R

% 16.10.2018 CM APPL.43556/2018 (for condonation ofdelay) Delay of 143 days in re-filing of the appeal is not opposed by the learned counsel for the respondent-assessee. Application is accordingly allowed and delay is condoned.

ITA No.1138/2018 Learned counsel for the appellant/Revenue states that the tax effect in the present appeal is below Rs.50 Lacs and therefore, in terms of circular No. 3/2018 dated 11.07.2018, the appeal may be disposed of without examining the issues/questions raised which may be left open. Recording the aforesaid statement, the appeal is disposed of without examining the issues/questions raised which are left open. We also grant liberty to the appellant/Revenue to file application for revival in case

the matter is covered by an exception.

SANJIV KHANNA, J CHANDER SHEKHAR, J OCTOBER 16, 2018/rk