Pr. Commissionerof Incometax (Central)- Ii v. M/S S3Hbuilderspvt. Ltd.e

A ^ $-10 and 11 *IN THE HIGH CQURT OF DELHI AT NEW DELHI +ITA 693/2018 and 695/2018 PR. COMMISSIONEROF INCOMETAX (CENTRAL)- II Appellant Through: Mr.ZohebHossain,Sr.StandingCounsel for the Revenue. versus M/S S3HBUILDERSPVT. LTD.E Respondent Through: Mr. Rohit Jain and Mr. Aniket D.Aggarwal, Advocates. CORAM: HON'BLE MR. JUSTICE SANJIV KHANNAHON'BLE MR. JUSTICE CHANDER SHEKHAR ORDER%15.10.2018 CM APPL. 26156/2018 in ITA No. 693/2018 CM APPL. 26160/2018in ITA No. 695/2018 Delay in filing is not opposed by the counsel for the respondent. Api^licationsare accordingly allowed. ITA 693/2018 and 695/2018 Counsel for the Revenue states that tax effectin the presentappeals are below Rs.50 lacs and hence in terms of Circular No. 3/2018 dated 11^*^July, 2018 the appeals may be disposed of without examining theissue/questioninvolved,whichmaybe left open. Recordingthe said statementand in terms thereof, the appeals are t disposed of leavingthe question of law open. We also clarify that in casethe appeals are covered by any exception, it will be open to the Revenuetoask for revival of the appeal. SANJIV KHANNA, J. SHEKHAR, J. OCTOBER 15,2018MR/