The Pr. Commissioner Of Income Tax -Central-3 v. Sanjeev Dhingra

$~39 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 965/2018 & CM Nos.35744-45/2018 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL-3 ..... Appellant Through:

Mr. Ruchir Bhatia, Advocate versus SANJEEV DHINGRA ..... Respondent Through:

CORAM:

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

O R D E R

% 04.09.2018 Learned counsel for the Revenue states that the tax effect in the present appeal is below Rs.50,00,000/- and hence, in terms of the circular No.3/2018, dated 11.7.2018, the present appeal may be disposed of, without examining the issue involved and the question of law, as proposed by the Revenue, may be left open. Recording the said statement, the appeal is disposed of, without making any observations on merits. The question of law is left open. Pending applications are also disposed of.

In view of the aforesaid statement, we are not issuing notice on the applications for condonation of delay in filing and refilling the present appeal.

SANJIV KHANNA, J CHANDER SHEKHAR, J SEPTEMBER 04, 2018/tp