PR COMMISSIONER OF INCOME TAX, DELHI-4 vs. KARCHER CLEANING SYSTEMS PRIVATE LIMITED

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ITA/130/2026HC DelhiDLHC01132048202416 February 2026Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that in view of the submission made by the learned counsel for the appellant (Revenue) that the tax effect in the instant appeal falls below the limits prescribed in CBDT Circular No. 5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024, the appeal is dismissed. The reasoning is based on the Revenue's own submission that the appeal does not meet the threshold for litigation as per the circulars. The ratio decidendi is that appeals filed by the Revenue, where the tax effect is below the prescribed monetary limits as per extant CBDT circulars, are liable to be dismissed. The operative direction is the dismissal of the appeal along with pending applications.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax, Delhi-4 against Karcher Cleaning Systems Private Limited. The appeal pertains to an assessment year not specified in the judgment. The appellant's counsel submitted that the tax effect in the instant appeal falls below the limits prescribed in CBDT Circular No. 5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. The respondent was represented by none. The judgment was passed by the Delhi High Court.

What were the issues?

1. Whether the appeal is maintainable in light of the tax effect being below the prescribed limits as per CBDT Circulars No. 5/2024 and 9/2024. Assessee's Contention: The appellant (Revenue) argued that the tax effect in the instant appeal is below the monetary limits prescribed by the CBDT Circulars, which govern the filing of appeals by the Revenue. This submission implies that the appeal should not have been filed or should be dismissed on this ground. Revenue's Contention: The judgment does not record any specific arguments from the respondent (assessee). The appellant's counsel made the submission regarding the tax effect.

AI-generated summary — verify with the full judgment below

$~66 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 130/2026, CM APPL. 10518/2026 & CM APPL. 10519/2026

PR COMMISSIONER OF INCOME TAX, DELHI-4 .....Appellant Through: Mr. Shlok Chandra, SSC, Ms. Naincy Jain, Ms. Madhavi Shukla, JSCs.

versus

KARCHER CLEANING SYSTEMS PRIVATE LIMITED .....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

16.02.2026

1.

Learned counsel for appellant submitted that the tax effect in the instant appeal falls below the limits prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. 2. In view of the aforesaid, the appeal is dismissed along with pending applications.

DINESH MEHTA, J

VINOD KUMAR, J FEBRUARY 16, 2026/ck

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 18/02/2026 at 12:31:01

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