PR. COMMISSIONER OF INCOME TAX-1 vs. M/S CONSULTING ENGINEERING SERVICES (INDIA) PVT. LTD.

ITA - 195 / 2025HC Delhi04 July 20251 pages

For Petitioner: SANJAY KUMAR

AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi decided that the present appeal filed by the Revenue is not maintainable. The reasoning provided is that the tax effect involved in the appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024. Furthermore, the appeal is not covered by any of the exceptions outlined in the said circular. Consequently, the appeal is dismissed on account of low tax effect. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limit, and not falling under any exceptions, are to be dismissed by the High Court. No specific operative directions were issued other than the dismissal of the appeal. The ITAT's order itself was not adjudicated upon its merits.

What were the facts?

The Revenue has filed the present appeal before the High Court of Delhi challenging an order dated 21.10.2020 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.1058/Del/2015. The appeal pertains to the assessment year 2010-11. The assessee is M/s Consulting Engineering Services (India) Pvt. Ltd., and the appellant is the Principal Commissioner of Income Tax-1. The procedural history involves the ITAT passing an order which the Revenue is now appealing. The amount in dispute is not explicitly stated, but the tax effect is mentioned as being below a certain threshold.

What were the issues?

1. Whether the present appeal filed by the Revenue is maintainable given the tax effect involved, in light of the Circular dated 17.09.2024. The Revenue argued that the tax effect in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024 and is not covered by any exceptions mentioned therein. Therefore, the appeal should be dismissed on account of low tax effect. The judgment does not record any arguments from the assessee's side on this specific issue.

AI-generated summary — verify with the full judgment below

$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 195/2025 and CM APPL. 38337/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr Sanjay Kumar, SSC with Ms Monica Benjamin and Ms Easha, JSCs. versus M/S CONSULTING ENGINEERING SERVICES (INDIA) PVT. LTD. .....Respondent Through: Mr Sumit Lalchandani, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 04.07.2025 1. The Revenue has filed the present appeal impugning the order dated 21.10.2020 passed by the learned Income Tax Appellate Tribunal in ITA No.1058/Del/2015 for the assessment year 2010-11. 2. At the outset, the learned counsel appearing for the Revenue states that the tax effect involved in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024 and is not covered by any exceptions as set out in the said circular. 3. Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, J TEJAS KARIA, J JULY 4, 2025/tr Click here to check corrigendum, if any This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:24:40

Recent GST High Court judgments

Search GST case law →