COMMISSIONER OF INCOME TAX XI vs. MRS. MADHU JAN

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ITA/1012/2005HC DelhiDLHC01058855200503 February 2026Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi held that the appeal should be dismissed. The reasoning was based on the submission by the appellant's counsel that the tax effect in the instant appeal falls below the limits prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. The ratio decidendi is that appeals with a tax effect below the monetary limits specified in CBDT circulars are to be dismissed. The operative direction was the dismissal of the appeal. The appellant-department was granted liberty to move an application for revival of the appeal in case it falls under any of the exceptions mentioned in the circulars.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax XI (appellant) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent is Mrs. Madhu Jan. The assessment year(s) are not specified in the order. The appellant's counsel submitted that the tax effect in the instant appeal falls below the limits prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. No arguments were presented by the respondent as none appeared. The High Court of Delhi passed this order.

What were the issues?

1. Whether the appeal should be dismissed on the grounds of low tax effect as per CBDT Circulars No.5/2024 and No. 9/2024. The appellant contended that the tax effect in the appeal is below the prescribed monetary limits, warranting dismissal. The appellant relied on CBDT Circular No.5/2024 dated 15.03.2024 and Circular No. 9/2024 dated 17.09.2024. The respondent did not present any arguments as no one appeared on their behalf.

AI-generated summary — verify with the full judgment below

$~67 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1012/2005

COMMISSIONER OF INCOME TAX XI .....Appellant Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, JSC, Mr. Yojit Pareek, JSC & Mr. Surya Jindal, Adv.

versus

MRS. MADHU JAN

.....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

03.02.2026 1. Learned counsel for appellant submitted that the tax effect in the instant appeal falls below the limits prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. 2. In view of the aforesaid, the appeal is dismissed. 3. The appellant-department shall be free to move application for revival of the appeal, in case it falls in any of the exceptions.

DINESH MEHTA, J.

VINOD KUMAR, J. FEBRUARY 3, 2026/sr

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 05/02/2026 at 12:16:52

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