Pr. Commissioner Of Income Tax - 4 v. General Sales Ltd.

$~8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 160/2018 & CM APPL. 5090/2018 PR. COMMISSIONER OF INCOME TAX - 4 ..... Appellant Through:

Mr.Zoheb Hossain, Sr. St. Counsel versus GENERAL SALES LTD.

..... Respondent Through:

Mr.Vaibhav Kulkarni, Adv.

CORAM:

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

O R D E R

% 18.09.2018 CM APPL. 5090/2018 (condonation of delay) For the reasons mentioned in the application, the delay of 19 days in refiling is condoned. Application is allowed.

ITA 160/2018 Learned counsel for the appellant/Revenue states that the tax effect involved in this appeal is below Rs.50,00,000/- and hence, in terms of circular No.3/2018 dated 11.7.2018, the appeal may be disposed of, without answering the issue/question raised.

Recording the aforesaid, the appeal is disposed of, without examining the issue/question raised. We also clarify that the issue/question is left open. We also grant liberty to the Revenue to file an application for revival of the present appeal, if it is found that the case is covered by an exception. SANJIV KHANNA, J CHANDER SHEKHAR, J SEPTEMBER 18, 2018/rk