PRINCIPAL COMMISSIONER OF INCOME TAX-10 DELHI vs. PINNACLE CLOTHING COMPANY

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ITA/112/2026HC DelhiDLHC01132044202409 February 2026Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi held that the appeal is dismissed. This decision was based on the submission made by the learned counsel for the appellant 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 reasoning is that appeals with a tax effect below the stipulated monetary limits are not to be pursued. The ratio decidendi is that the Revenue should adhere to the monetary limits set by the CBDT for filing appeals to streamline litigation. The operative direction is the dismissal of the appeal. No issue was expressly left undecided.

What were the facts?

The appellant, Principal Commissioner of Income Tax-10 Delhi, filed an appeal before the High Court of Delhi against an order concerning the assessment year(s) not specified. The respondent is Pinnacle Clothing Company. The appeal was filed under ITA 112/2026. The learned counsel for the 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. No appearance was given for the respondent.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in light of the tax effect being below the monetary limits prescribed by CBDT Circulars. The Revenue's contention is 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 judgment does not record any specific arguments from the respondent.

AI-generated summary — verify with the full judgment below

$~70 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 112/2026, CM APPL. 8892/2026, CM APPL. 8893/2026, CM APPL. 8894/2026 PRINCIPAL COMMISSIONER OF INCOME TAX-10 DELHI .....Appellant Through: Mr. Abhishek Maratha, SSC and Mr. Apoorv Agarwal, JSC versus PINNACLE CLOTHING COMPANY .....Respondent Through: Appearance not given CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

09.02.2026 1. Learned counsel for appellant-Income Tax Department submits 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. Pending applications also stand disposed of. DINESH MEHTA, J VINOD KUMAR, J FEBRUARY 9, 2026/ss 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 12/02/2026 at 13:39:25

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