COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION-1), NEW DELHI vs. DSD NOELL GMBH

ITA - 533 / 2024HC Delhi21 October 20241 pages

For Petitioner: PUNEET RAI

AI SummaryDismissed

What did the High Court hold?

The Delhi 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 present appeal on account of low tax effect. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limit, as per the relevant circular, are not to be pursued. The operative direction was the dismissal of the appeal and disposal of pending applications.

What were the facts?

The Revenue, Commissioner of Income Tax (International Taxation-1), New Delhi, has filed an appeal before the Delhi High Court against an order dated 21.11.2023 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.7282/Del/2019. The appeal pertains to the assessment year 2016-17. The respondent in this appeal is DSD NOELL GMBH. The Revenue's counsel stated 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.

What were the issues?

1. Whether the 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 relied on this circular to justify the dismissal of the appeal. No arguments were recorded for the Respondent.

AI-generated summary — verify with the full judgment below

$~84 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 533/2024 & CM APPL. 61755-56/2024 COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION-1), NEW DELHI .....Appellant Through: Mr Puneet Rai, SSC, Mr Ashvini Kumar and Mr Rishabh Nangia, JSCs and Mr Nikhil Jain, Advocate. versus DSD NOELL GMBH .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE TARA VITASTA GANJU O R D E R % 21.10.2024 1. The Revenue has filed the present appeal impugning the order dated 21.11.2023 passed by the learned Income Tax Appellate Tribunal (ITAT) in ITA No.7282/Del/2019 for the assessment year (AY) 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. 3. Accordingly, the present appeal is dismissed on account of low tax effect. Pending applications also stand disposed of. VIBHU BAKHRU, J TARA VITASTA GANJU, J OCTOBER 21, 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 13:13:19

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