THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -3 vs. NARENDRA GEHLAUT

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ITA - 449 / 2024HC Delhi20 August 20241 pages
For Petitioner: RUCHIR BHATIA
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal merits dismissal on the ground of low tax effect. The court noted the admitted position that the tax imposition was below INR 50 lakhs, which is the stipulated threshold in terms of the Circular dated 11 July 2018. Consequently, the appeal was dismissed on this score. The reasoning is based on the administrative instructions provided by the CBDT for filing appeals, which prioritize cases with higher tax implications. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limits in relevant circulars should be dismissed without delving into the merits of the case. No specific issue was left undecided as the appeal was disposed of on a preliminary ground.

What were the facts?

The appeal is filed by the Principal Commissioner of Income Tax - Central - 3 (Appellant) against the respondent, Narendra Gehlaut. The assessment year(s) are not specified in the judgment. The order or action under challenge is an appeal before the High Court. The amount in dispute is stated to be below INR 50 lakhs. The procedural history is that the appeal has reached the High Court for adjudication.

What were the issues?

1. Whether the appeal merits dismissal on the ground of low tax effect, considering the stipulated threshold in Circular dated 11 July 2018? Assessee's contentions: The judgment does not record any specific contentions made by the respondent (assessee). However, the court's decision implies that the assessee would have benefited from the low tax effect ground. Revenue's contentions: The judgment does not record any specific contentions made by the appellant (revenue) regarding the merits of the case. The appeal is dismissed on a preliminary ground.

AI-generated summary — verify with the full judgment below

$~252 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 449/2024 THE PR. COMMISSIONER OF INCOME TAX -CENTRAL - 3

.....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, Mr. Pratyaksh Gupta, Advs.

versus

NARENDRA GEHLAUT

.....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R %

20.08.2024 This appeal would merit dismissal on the ground of low tax effect and bearing in mind the admitted position of the tax imposition being below INR 50 lakhs which had been stipulated in terms of the Circular dated 11 July 2018. In view of the aforesaid, the appeal shall stand dismissed on the aforesaid score.

YASHWANT VARMA, J

RAVINDER DUDEJA, J AUGUST 20, 2024/neha 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 16:45:36

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