THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. ANSAL PROPERTIES AND INFRASTRUCTURE LTD.

ITA - 540 / 2024HC Delhi28 October 20242 pages

For Petitioner: RUCHIR BHATIA

AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal filed by the Revenue was to be dismissed on account of low tax effect. The Court noted the submission by the Revenue's counsel 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. Based on this submission and the circular, the Court found no reason to proceed with the appeal on merits. The operative direction was the dismissal of the appeal.

What were the facts?

The Revenue, represented by the Principal Commissioner of Income Tax - Central -1, filed an appeal before the Delhi High Court against an order dated 31.01.2024 passed by the Income Tax Appellate Tribunal (ITAT). The ITAT's order pertained to appeals bearing numbers ITA No. 2651/Del/2011 and ITA No. 2549/Del/2019 for the assessment year 2015-16. The appeal was filed with a delay of 30 days in filing and 45 days in re-filing, for which condonation applications were filed and allowed. The Revenue's counsel stated that the tax effect in the appeal was below the threshold limit of ₹2,00,00,000/- as per a Circular dated 17.09.2024.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the tax effect is below the stipulated threshold limit as per the Circular dated 17.09.2024? The Revenue argued that the tax effect was below the threshold, implying the appeal should be dismissed on this ground. The Assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

$~74 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 540/2024

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1

.....Appellant

Through:

versus

ANSAL PROPERTIES AND INFRASTRUCTURE LTD.

.....Respondent

Through:

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MS. JUSTICE SWARANA KANTA SHARMA

O R D E R %

28.10.2024

CM APPL. 63518/2024 & CM APPL. 63519/2024

For the reasons stated in these applications, delay of 30 days in filing and 45 days in re-filing the appeal is condoned. 2. Applications are accordingly allowed and stand disposed of. ITA 540/2024 3. The Revenue has filed the present appeal impugning the order dated 31.01.2024 passed by the learned Income Tax Appellate Tribunal in ITA No. 2651/Del/2011 and ITA No. 2549/Del/2019 for the assessment year 2015-16. 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 13:12:27

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 28, 2024/A

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 13:12:27

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