COMMISSIONER OF INCOME TAX DELHI CENTRAL II vs. EMM CEE PROPERTIES P.LTD.

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ITA/1046/2008HC DelhiDLHC01091851200809 December 2024Bench: HON'BLE THE ACTING CHIEF JUSTICE,HON'BLE MR. JUSTICE TUSHAR RAO GEDELA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi decided to dismiss the appeal filed by the Revenue. The reasoning provided was based on the submission made 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. Furthermore, the counsel confirmed that the appeal was not covered by any exceptions set out in the said circular. Therefore, the appeal was dismissed on account of low tax effect. No specific findings were made on the merits of the ITAT's order.

What were the facts?

The Revenue, Commissioner of Income Tax Delhi Central II, filed an appeal before the High Court of Delhi challenging an order dated 26.10.2007 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.370/Del/2005. This order pertained to the block period from 01.04.1990 to 14.02.2001. The appeal was filed by the Revenue against the assessee, EMM CEE PROPERTIES P.LTD. The procedural history leading to this appeal involves the ITAT's decision which the Revenue sought to challenge.

What were the issues?

The primary issue before the High Court was whether the appeal filed by the Revenue should be entertained. The Revenue argued that the appeal was validly filed against the ITAT's order. The Revenue also contended that the matter warranted consideration by the High Court. The ITAT's decision itself is not detailed in terms of the specific grounds it ruled upon, but the appeal before the High Court concerns the Revenue's dissatisfaction with that decision. The Revenue's counsel stated 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 and is not covered by any exceptions.

AI-generated summary — verify with the full judgment below

$~R-38 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1046/2008

COMMISSIONER OF INCOME TAX DELHI CENTRAL II

.....Appellant Through: Mr. Runeet Rai, Sr. Standing Counsel with Mr. Ashvini Kumar, Mr. Rishabh Nangia, Jr. Standing Counsel

versus

EMM CEE PROPERTIES P.LTD.

.....Respondent Through:

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

09.12.2024

1.

The Revenue has filed the present appeal impugning the order dated 26.10.2007 passed by the learned Income Tax Appellate Tribunal in ITA No.370/Del/2005 for the block period 01.04.1990 to 14.02.2001. 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 and is not covered by any exceptions as set out in the circular. 3. Accordingly, the present appeal is dismissed on account of low tax effect. ACTING CHIEF JUSTICE

TUSHAR RAO GEDELA, J DECEMBER 09, 2024/ms

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 13/12/2024 at 12:29:14

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