THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. AMADOROCO LIMITED

ITA - 206 / 2025HC Delhi07 July 20251 pages

For Petitioner: RUCHIR BHATIA

AI SummaryDismissed

What did the High Court hold?

The Delhi High Court dismissed the appeal filed by the Revenue. The Court noted the submission made by the learned counsel for the Revenue that the tax effect involved in the appeal was below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024. Furthermore, the Revenue stated that the appeal was not covered by any of the exceptions mentioned in the circular. Based on this submission, the High Court found the appeal to be dismissed on account of low tax effect. No decision was made on the merits of the ITAT's order.

What were the facts?

The Revenue, represented by the Commissioner of Income Tax - International Taxation -1, filed an appeal before the Delhi High Court against an order dated 02.03.2023 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.784/Del/2020. This order pertained to the assessment year 2016-17. The respondent in the appeal is Amadoroco Limited. The appeal was filed by the Revenue, and no one appeared on behalf of the respondent.

What were the issues?

1. Whether the present appeal filed by the Revenue is maintainable given the tax effect involved. 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. The Revenue further contended that the appeal is not covered by any exceptions set out in the said circular. The judgment records no argument for the respondent.

AI-generated summary — verify with the full judgment below

$~46 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 206/2025 CM APPL. 39156/2025 CM APPL. 39157/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Through: Mr Ruchir Bhatia, SSC, Mr Anant Mann, JSC Ms Aditi Sabharwal and Mr Abhishek Anand, Advocates. versus AMADOROCO LIMITED .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 07.07.2025 1. The Revenue has filed the present appeal impugning the order dated 02.03.2023 passed by the learned Income Tax Appellate Tribunal in ITA No.784/Del/2020 for the assessment year 2016-17. 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 circular. 3. Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, J TEJAS KARIA, J JULY 07, 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 12:49:56

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