COMMISSIONER OF INCOME TAX DELHI CENTRAL II vs. ROSHNI CONSTRUCTION CO. P.LTD.

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ITA/1111/2008HC DelhiDLHC01091802200809 December 2024Bench: HON'BLE MR. JUSTICE TUSHAR RAO GEDELA,HON'BLE THE ACTING CHIEF JUSTICE1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi dismissed the present appeal filed by the Revenue. The reasoning for dismissal 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 per the Circular dated 17.09.2024, and no exceptions applied. Therefore, the appeal was not maintainable due to low tax effect. The operative direction was to dismiss the appeal. No issues were decided on merits, and no part of the ITAT order was upheld or set aside. The judgment does not record any specific finding on the merits of the ITAT's order dated 31.10.2007.

What were the facts?

The Revenue has filed an appeal before the High Court of Delhi challenging an order dated 31.10.2007 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.324/Del/2005. This order pertains to the block period from 01.04.1990 to 14.02.2001. The assessee is Roshni Construction Co. P.LTD. The appeal was filed by the Commissioner of Income Tax Delhi Central II. The procedural history is that the Revenue is challenging the ITAT's decision. The amount in dispute is not explicitly stated but is referred to in terms of tax effect.

What were the issues?

1. Whether the present appeal filed by the Revenue is maintainable given the tax effect involved. The Revenue, through its 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. The Revenue further contended that the appeal is not covered by any exceptions set out in the said circular. The judgment does not record any arguments from the Respondent (assessee).

AI-generated summary — verify with the full judgment below

$~R-40 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1111/2008

COMMISSIONER OF INCOME TAX DELHI CENTRAL II

.....Appellant Through: Mr. Sunil Agarwal, Sr. SC, Mr.Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, JSC and Mr. Utkarsh Tiwari, Advocates

versus

ROSHNI CONSTRUCTION CO. 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 31.10.2007 passed by the learned Income Tax Appellate Tribunal in ITA No.324/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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