PRINCIPAL COMMISIONER OF INCOME TAX -7, DELHI vs. UJJAWALA POWER PVT. LTD.

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ITA - 3 / 2026HC Delhi06 January 20261 pages
For Petitioner: PUNEET RAI
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi dismissed the appeal filed by the Principal Commissioner of Income Tax-7, Delhi. The decision was based on the submission made by the revenue's counsel that the tax effect in the present appeal was below the monetary limit prescribed by Circular No. 5&9/2024, issued by the CBDT. The court found this submission to be valid and consequently dismissed the appeal. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limits, as per CBDT circulars, are to be dismissed. No specific relief was granted or denied on the merits of the case, as the appeal was disposed of on a procedural ground.

What were the facts?

The appellant, Principal Commissioner of Income Tax-7, Delhi, filed an appeal before the High Court of Delhi against an order (not specified in the judgment) concerning Ujjawala Power Pvt. Ltd. The appeal was filed for the assessment year(s) not specified in the judgment. The revenue's counsel submitted that the tax effect in the present appeal is below the limit prescribed in Circular No. 5&9/2024, issued by the Central Board of Direct Taxes (CBDT). No appearance was given by the respondent (assessee). The High Court was considering the appeal on January 6, 2026.

What were the issues?

1. Whether the appeal filed by the revenue should be dismissed on the grounds that the tax effect is below the monetary limit prescribed by CBDT Circular No. 5&9/2024? The revenue argued that the tax effect is below the prescribed limit as per CBDT Circular No. 5&9/2024, and therefore, the appeal should be dismissed. The respondent (assessee) did not provide any arguments as no appearance was given.

AI-generated summary — verify with the full judgment below

$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 3/2026, CM APPL. 434/2026, CM APPL. 435/2026 & CM APPL. 436/2026 PRINCIPAL COMMISIONER OF INCOME TAX -7, DELHI .....Appellant Through: Mr. Puneet Rai, SSC, Mr. Gibran, JSC and Mr. Ashvini Kumar and Mr. Rishabh Nangia, Advs. versus UJJAWALA POWER PVT. LTD.

.....Respondent Through: Appearance not given CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

06.01.2026 1. Mr. Puneet Rai, learned Senior Standing Counsel appearing for the appellant submitted that in the present appeal, the tax effect is below the limit prescribed in circular no.5&9/2024, issued by the Central Board of Direct Taxes (CBDT). 2. The instant appeal is therefore dismissed in light of the above referred circulars. DINESH MEHTA, J VINOD KUMAR, J JANUARY 6, 2026/cd 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 13:34:37

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