COMMISSIONER OF INCOME TAX vs. JAOGINDER KAPOOR

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ITA/1144/2009HC DelhiDLHC01096259200919 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 present appeal. The reasoning provided is that the learned counsel for the Revenue stated that the tax effect involved in the appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024. Consequently, the appeal was dismissed on account of low tax effect. The operative direction is the dismissal of the appeal. No specific issue from the ITAT order was decided on merits.

What were the facts?

The Revenue, represented by the Commissioner of Income Tax, filed an appeal before the High Court of Delhi. The appeal challenged an order dated 30.09.2008 passed by the Income Tax Appellate Tribunal (ITAT) in IT(SS)A No.397/Del./2004. This order pertained to the Block Period 01.04.1992 to 27.07.1999. The assessee in this case is Jaoginder Kapoor. The appeal was presented to the High Court for adjudication.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the tax effect involved? The Revenue argued 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's contention was that due to this low tax effect, the appeal should be dismissed. The judgment does not record any arguments from the assessee's side regarding this issue.

AI-generated summary — verify with the full judgment below

$~R-105 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1144/2009

COMMISSIONER OF INCOME TAX

.....Appellant Through: Mr. Shlok Chandra, SSC with Ms. Naincy Jain and Ms. Madhavi Shukla, JSCs

versus

JAOGINDER KAPOOR

.....Respondent

Through:

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

19.12.2024 1. The Revenue has filed the present appeal impugning the order dated 30.09.2008 passed by the learned Income Tax Appellate Tribunal in IT(SS)A No.397 /Del./2004 for the Block Period 01.04.1992 to 27.07.1999. 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. 3. Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, ACJ

TUSHAR RAO GEDELA, J DECEMBER 19, 2024 Aj

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 30/12/2024 at 12:02:48

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