PR COMMISSIONER OF INCOME TAX 12 vs. SH. SHESH DHAR CHAUBE

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ITA/13/2024HC DelhiDLHC01050568202208 October 2024Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal should be dismissed on account of low tax effect. The reasoning was based on the submission made by the appellant's counsel that the tax effect involved was below the threshold limit of ₹2,00,00,000/- as per the circular dated 17.09.2024, and that the case did not fall within any of the exceptions mentioned in the circular. The ratio decidendi is that appeals with a tax effect below the stipulated threshold, and not falling under any exceptions, are to be dismissed. The operative direction was the dismissal of the appeal.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax (Appellant) against the order dated 30.06.2022, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 4001/Del/2019. The assessment year in question is 2015-2016. The respondent is Sh. Shesh Dhar Chaube. The appeal was heard by the Delhi High Court. The appellant's counsel stated that the tax effect involved in the case was below the threshold limit of ₹2,00,00,000/- as per a circular dated 17.09.2024. The counsel also confirmed that the subject matter did not fall under any exceptions provided in the circular.

What were the issues?

1. Whether the appeal filed by the appellant should be dismissed on the grounds of low tax effect, considering the circular dated 17.09.2024? (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: The learned counsel for the appellant (Revenue) submitted that the tax effect involved in the present case is below the threshold limit of ₹2,00,00,000/- as stipulated in the circular dated 17.09.2024. The learned counsel also stated that the subject matter does not fall in any of the exceptions provided in the said circular. Therefore, the appeal should be dismissed on account of low tax effect.

AI-generated summary — verify with the full judgment below

$~23 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 13/2024 & CM APPL. 385/2024

PR COMMISSIONER OF INCOME TAX 12 .....Appellant Through: Mr. Indruj Singh Rai, SSC, Mr. Sanjeev Menon, JSC, Mr. Rahul Singh, JSC and Mr. Anmol Jagga, Adv.

versus

SH. SHESH DHAR CHAUBE

.....Respondent Through: Mr. Venketesh Chaurasia and Ms. Rano Jain, Advs.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MS. JUSTICE SWARANA KANTA SHARMA

O R D E R %

08.10.2024 1. The appellant has filed the present appeal, impugning the order dated 30.06.2022, passed by the learned Income Tax Appellate Tribunal in ITA No. 4001/Del/2019, for the assessment year 2015-2016. 2. The learned counsel appearing for the appellant, at the outset, states that the tax effect involved in the present case is below the threshold limit of ₹2,00,00,000/-, as stipulated in the circular dated 17.09.2024. The learned counsel also does not dispute that the subject matter does not fall in any of the exceptions, as provided in the said circular. 3. Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, J

SWARANA KANTA SHARMA, J OCTOBER 08, 2024/‘A’

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 16/10/2024 at 11:51:19

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