The Pr. Commissioner Of Income Tax -4 v. Galgotia Software Pvt. Ltd

$~14 IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1002/2018 & CM Nos.37590-91/2018 THE PR. COMMISSIONER OF INCOME TAX -4..... Appellant Through: Mr. Ruchir Bhatia, Advocate versus Through: Mr. Ruchir Bhatia, Advocate versus GALGOTIA SOFTWARE PVT. LTD. ..... Respondent Through Through CORAM:HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE CHANDER SHEKHAR O R D E R % 14.09.2018 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. It may be clarified that the issue/question raised has been left open. 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. In the aforesaid circumstances, we are not issuing notice on the applications for condonation of delay in filing and re-filing the appeal. These applications will be considered, in case application for revival is filed. For present, all applications will be treated as disposed of. SANJIV KHANNA, J SEPTEMBER 14, 2018/tp CHANDER SHEKHAR, J