PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. KARINA AIRLINES INTERNATIONAL LIMITED

ITA - 515 / 2024HC Delhi09 October 20242 pages

For Petitioner: RUCHIR BHATIA

AI SummaryDismissed

What did the High Court hold?

The High Court held 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. Consequently, the Court dismissed the appeal on account of low tax effect. The reasoning is based solely on the application of the circular regarding monetary limits for filing appeals. No specific findings were made on the merits of the ITAT's order dated 11.05.2023. The operative direction was the dismissal of the appeal.

What were the facts?

The Principal Commissioner of Income Tax - Central -1 (Revenue) filed an appeal before the Delhi High Court against an order dated 11.05.2023 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.714/Del/2021. The appeal pertained to the assessment year 2011-12 and challenged the ITAT's decision. The Revenue sought condonation for a delay of 11 days in filing the appeal and a further delay of 314 days in re-filing. The respondent, Karina Airlines International Limited (Assessee), was represented by none. The High Court condoned the delays in filing and re-filing.

What were the issues?

1. Whether the appeal filed by the Revenue should be dismissed on the grounds of low tax effect, as per the Circular dated 17.09.2024? The Revenue argued that the tax effect involved in the present appeal is below the threshold limit of ₹2,00,00,000/- stipulated in the Circular dated 17.09.2024. Based on this, the Revenue submitted that the appeal should be dismissed. The judgment does not record any arguments from the Assessee's side.

AI-generated summary — verify with the full judgment below

$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 515/2024 PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 .....Appellant Through: Mr Ruchir Bhatia, SSC, Mr Anant Mann, JSC Mr Pranjal Singh and Mr Abhishek Anand, Advocate. versus KARINA AIRLINES INTERNATIONAL LIMITED .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R % 09.10.2024 CM APPL. 59695/2024(delay condonation of 11 days in filing); & CM APPL. 59696/2024 (delay condonation of 314 days in re-filing) 1. For the reasons stated in the applications, the delay in filing and re- filing of the above captioned appeal stands condoned. 2. The applications are disposed of. ITA 515/2024 3. The Revenue has filed the present appeal impugning the order dated 11.05.2023 passed by the learned Income Tax Appellate Tribunal (ITAT) in ITA No.714/Del/2021 for the assessment year 2011-12. 4. 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 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 12:43:35

of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024. 5. Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 09, 2024 M 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 12:43:35

Latest GST High Court judgments

Search GST case law →