COMMISSIONER OF INCOME TAX DELHI II vs. COPIOUS MARKETING P.LTD.

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ITA/1127/2008HC DelhiDLHC01091797200810 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 decided to dismiss the present 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 per the Circular dated 17.09.2024. Since the appeal did not fall under any of the exceptions mentioned in the circular, the High 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 Commissioner of Income Tax Delhi II, filed an appeal before the Delhi High Court challenging an order dated 26.10.2007 passed by the Income Tax Appellate Tribunal (ITAT). The ITAT's order pertained to the block period from 01.04.1990 to 14.02.2001. The assessee in this case is Copious Marketing P. Ltd. The appeal was filed by the Revenue against the decision of the ITAT.

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 outlined in the said circular. Therefore, the primary issue before the High Court was whether to dismiss the appeal based on the low tax effect as per the circular.

AI-generated summary — verify with the full judgment below

$~R-43 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1127/2008

COMMISSIONER OF INCOME TAX DELHI II .....Appellant Through: Mr Sunil Aggarwal, SSC, Mr Shivansh B Pandya, Mr Viplav Acharya, JSCs and Mr Utkarsh Tiwari, Advocate. Versus

COPIOUS MARKETING P.LTD.

.....Respondent

Through:

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

10.12.2024

1.

The Revenue has filed the present appeal impugning the order dated 26.10.2007 passed by the learned Income Tax Appellate Tribunal in IT(SS)A No.371/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 10, 2024 M

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 03/07/2025 at 00:36:39

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