COMMISSIONER OF INCOME TAX vs. FENA PVT LTD

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ITA/1341/2008HC DelhiDLHC01151875200811 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 Court noted that the Revenue's counsel submitted that the tax effect involved in the appeal was below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024. Furthermore, it was stated that the appeal was not covered by any of the exceptions set out in the circular. Based on this submission by the Revenue, the Court found no reason to proceed with the merits of the case and accordingly dismissed the appeal on the ground of low tax effect. No decision was made on the substantive issues that might have been raised in the appeal against the ITAT's order.

What were the facts?

The Revenue, represented by its counsel, filed an appeal before the High Court of Delhi challenging an order dated 09.05.2008 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 200/Del./2003. The appeal pertained to the assessment year 1991-92. The assessee in this case is FENA PVT LTD. The Revenue's counsel informed the Court that the tax effect involved in the present appeal was below the threshold limit of ₹2,00,00,000/- as stipulated in a Circular dated 17.09.2024. The counsel also stated that the appeal was not covered by any exceptions mentioned in the said circular.

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 per the Circular dated 17.09.2024 and does not fall under any of the exceptions provided therein. Therefore, the appeal should be dismissed on this ground. The Respondent (assessee) did not present any arguments as the appeal was dismissed on a preliminary ground raised by the Revenue itself.

AI-generated summary — verify with the full judgment below

$~R-58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1341/2008

COMMISSIONER OF INCOME TAX

.....Appellant

Through: Mr. Puneet Rai, SSC, Mr. Ashvini

Kumar and Mr. Rishabh Nangia, JSCs

versus

FENA PVT LTD

.....Respondent

Through:

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

11.12.2024 1. The Revenue has filed the present appeal impugning the order dated 09.05.2008 passed by the learned Income Tax Appellate Tribunal in ITA No.200/Del./2003 for the assessment year 1991-92. 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 11, 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 03/07/2025 at 00:18:40

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