Principal Commissioner Of Income Tax (Central) - 03 v. Vasundra Promoters Pvt. Ltd.

$~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 211/2018 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)- 03 ..... Appellant Through:

Mr. Deepak Anand, Advocate versus VASUNDRA PROMOTERS PVT. LTD.

..... Respondent Through:

Mr. Piyush Kaushik, Advocate

CORAM:

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

O R D E R

% 25.09.2018 CM Nos.6499-6500/2018 Applications for delay in filing and re-filing the appeal are allowed, as there is no opposition from the respondent/assessee. ITA 211/2018 Learned counsel for the Revenue states that the tax effect in the present appeal is below Rs.50,00,000/- and hence, the substantial question of law framed vide order dated 14.5.2018 need not be answered and decided. The appeal may be treated as disposed of, leaving the issue open.

Taking the statement on record, the appeal is disposed of, without answering the question of law framed on 14.5.2018 and leaving the issue/question of law raised open.

We may record that the order dated 14.5.2018 did not admit the appeal on another issue raised by the Revenue. It is also stated at bar that the tax effect in the present appeal is below Rs.50,00,000/-, even if we count the tax payable on the issue on which question of law was not

framed vide order dated 14.5.2018.

SANJIV KHANNA, J CHANDER SHEKHAR, J SEPTEMBER 25, 2018/tp