COMMISSIONER OF INCOME TAX vs. J. MITRA & CO. LTD.

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ITA/1290/2009HC DelhiDLHC01108736200920 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 appeal filed by the Revenue. The decision was based on the submission made by the Revenue's counsel that the tax effect involved in the appeal was below the monetary threshold of ₹2,00,00,000/- stipulated in the Circular dated 17.09.2024. The counsel further confirmed that the appeal did not fall under any of the exceptions provided in the circular. Consequently, the appeal was disposed of on the grounds of low tax effect, without delving into the merits of the ITAT's order. The specific findings of the ITAT are not discussed as the appeal was dismissed on a preliminary procedural ground.

What were the facts?

The Revenue has filed an appeal before the High Court of Delhi challenging an order dated 19.12.2008 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.1415/Del/2007. This order pertains to the assessment year 2002-03. The appeal was filed by the Commissioner of Income Tax against J. Mitra & Co. Ltd. The procedural history leading to this appeal is not detailed, other than the ITAT's order being the subject of challenge.

What were the issues?

1. Whether the present appeal filed by the Revenue is maintainable given the tax effect involved? (Question of law) The Revenue's contention, as presented by its counsel, is 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 also states that the appeal is not covered by any exceptions mentioned in the said circular. No specific arguments from the assessee's side are recorded in the judgment.

AI-generated summary — verify with the full judgment below

$~R-110 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1290/2009

COMMISSIONER OF INCOME TAX

.....Appellant Through: Mr Gaurav Gupta, Senior Standing Counsel with Mr Shivendra Singh and Mr Yojit Pareek, Advocates.

versus

J. MITRA & CO. LTD.

.....Respondent

Through:

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

20.12.2024 1. The Revenue has filed the present appeal impugning the order dated 19.12.2008 passed by the learned Income Tax Appellate Tribunal in ITA No.1415/Del/2007 for the assessment year 2002-03. 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.

VIBHU BAKHRU, ACJ

TUSHAR RAO GEDELA, J DECEMBER 20, 2024 RK

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 12:02:46

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