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

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ITA/1297/2009HC DelhiDLHC01108733200920 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 dismissed the appeal filed by the Revenue. The primary reason for dismissal was that the tax effect involved in the appeal was below the monetary threshold stipulated in the Circular dated September 17, 2024. The Revenue itself conceded that the appeal did not fall under any of the exceptions provided in the circular. Therefore, the Court found no merit in proceeding with the appeal on its merits. The operative direction was the dismissal of the appeal. No issues were decided on merits.

What were the facts?

The Revenue has filed an appeal before the High Court of Delhi challenging an order dated December 19, 2008, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 1416/Del/2007. This order pertains to the assessment year 2004-05. The appeal was filed by the Commissioner of Income Tax against J. Mitra & Co. Ltd. The procedural history leading to this appeal involves the ITAT's decision, which is now under challenge by the Revenue. No specific details of the ITAT's order or the amount in dispute are provided in the judgment excerpt.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the tax effect involved? The Revenue, through its counsel, contended that the tax effect in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated September 17, 2024. The Revenue further stated that the appeal is not covered by any exceptions outlined 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-115 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1297/2009

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.1416 /Del/2007 for the assessment year 2004-05. 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 12:02:52

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