Appeal details
Counselvise Citation
[2018] 140 COUNSELVISE.COM (IT) 318676 (SC)
Assessee PAN
Bench
Appeal Number
Appellant
Respondent
Pronouncement Date
18-09-2018
Judgement Text
" IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 9978 OF 2018 (Arising out of SLP(C) No. 28824 OF 2017) PR. COMMISSIONER OF INCOME TAX (CENTRAL) 1 Appellant(s) VERSUS CLARIDGES HOTELS (P) LTD Respondent(s) WITH CIVIL APPEAL NO. 9951 OF 2018 (Arising out of SLP(C) No. 26337 OF 2018) Diary No. 37581/2017 CIVIL APPEAL NO. 9952 OF 2018 (Arising out of SLP(C) No. 26339 OF 2018) Diary No. 40107/2017 O R D E R Delay condoned in SLP(C) Diary No. 37581/2017 and SLP(C) Diary No. 40107/2017 Leave granted. In these appeals the tax effect is less than Rs. 1 crore and it also appears that they do not come under any exception provided in Para 10 of the Circular dated 11.07.2018 as amended by Circular dated 20.8.2018. The appeals are, accordingly, dismissed. However, it shall be open to the Income-Tax Department to seek revival, if the Department finds that the case is covered under any exception of the said circular. …...…................J. (A.K. SIKRI) …...…................J. (ASHOK BHUSHAN) NEW DELHI, September 18, 2018 Digitally signed by SUSHIL KUMAR RAKHEJA Date: 2018.09.29 13:05:42 IST Reason: Signature Not Verified ITEM NO.63 COURT NO.5 SECTION XIV S U P R E M E C O U R T O F I N D I A RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (C) No(s). 28824/2017 (Arising out of impugned final judgment and order dated 15-12-2016 in ITA No. 600/2015 passed by the High Court Of Delhi At New Delhi) PR. COMMISSIONER OF INCOME TAX (CENTRAL) 1 Petitioner(s) VERSUS CLARIDGES HOTELS (P) LTD Respondent(s) WITH SLP(C) No. 32323/2017 (XIV) (IA NO. 115385/2017 – EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 32326/2017 (XIV) (FOR ADMISSION and I.R. and IA No.114407/2017-CONDONATION OF DELAY IN FILING) SLP(C) No. 33678/2017 (XIV) (IA No. 126428/2017 – EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) SLP(C) No. 32330/2017 (XIV) (IA 120977/2017 - FOR PERMISSION TO FILE LENGTHY LIST OF DATES) SLP(C) No. 4486/2018 (XIV) (IA 125836/2017 - FOR CONDONATION OF DELAY IN FILING, FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT ON IA 125838/2017, FOR PERMISSION TO FILE LENGTHY LIST OF DATES ON IA 125839/2017) Diary No(s). 37581/2017 (XIV) (IA No.140708/2017-CONDONATION OF DELAY IN FILING and IA No.140709/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Diary No(s). 40107/2017 (XIV) (IA No.137681/2017-CONDONATION OF DELAY IN FILING and IA No.137682/2017-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT) Date : 18-09-2018 This petition was called on for hearing today. CORAM : HON'BLE MR. JUSTICE A.K. SIKRI HON'BLE MR. JUSTICE ASHOK BHUSHAN For Petitioner(s) Mr. Vikaramjit Banerjee, ASG Mr. Arijit Prasad, Adv. Mr. Abhishek, Adv. Mr. Shubhendu Anand, Adv. Mr. Siddhartha Sinha, Adv. Mr. Ayush Anand, Adv. Mrs. Anil Katiyar, AOR For Respondent(s) Mr. Nishit Agrawal, AOR Mr. Muneesh Malhotra, Adv. Ms. Prerna Chaturvedi, Adv. Mr. Rajesh Srivastava, Adv. Mr. Sandeep Kapur, Adv. Mr. Vivek Suri, Adv. Mr. Gudipati G. Kashyap, Adv. UPON hearing the counsel the Court made the following O R D E R SLP(C) No. 28824 OF 2017, SLP(C) Diary No. 37581 OF 2017, SLP(C) Diary No. 40107/2017 Leave granted. The appeals are dismissed in terms of the signed order. Pending application(s), if any, shall stand disposed of. SLP(C) No. 32323 of 2017, SLP(C) No. 32326/2017, SLP(C) No. 33678/2017, SLP(C) No. 32330/2017, SLP(C) No. 4486/2018 List the matters in the usual course as the tax effect is more than Rs. 1 crore. (MANISH SETHI) (RAJINDER KAUR) COURT MASTER (SH) BRANCH OFFICER (Signed order is placed on the file) "
AI Insights
The case involves multiple appeals by the Principal Commissioner of Income Tax (Central) against Claridges Hotels (P) Ltd., concerning tax disputes. The appeals were dismissed by the Supreme Court due to the monetary threshold not meeting the required Rs. 1 crore as stipulated in the circulars for tax-related appeals. The court's decision was based on procedural grounds rather than substantive issues of tax law or interpretation. The court also addressed several procedural applications related to the appeals, such as condonation of delay and exemption from filing certified copies of the impugned judgment.
