COMMISSIONER OF INCOME TAX vs. SAHARA INDIA INTERNATIONAL

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ITA/1355/2009HC DelhiDLHC01064271200923 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 dismissed the appeal filed by the Revenue. The decision was based on the submission by the Revenue's counsel that the tax effect involved in the appeal was below the threshold limit of ₹2,00,00,000/- as specified in the Circular dated 17.09.2024. Since the matter did not fall under any exceptions outlined in the circular, the appeal was deemed not maintainable on account of low tax effect. No decision was made on the merits of the ITAT's order.

What were the facts?

The Revenue, represented by the Commissioner of Income Tax, filed an appeal before the Delhi High Court challenging an order dated 05.09.2008 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 2525/Del/2005. The appeal pertained to the assessment year 1999-2000 and was against Sahara India International. The Revenue's counsel stated that the tax effect involved in the appeal was below the threshold limit of ₹2,00,00,000/- as per the Circular dated 17.09.2024 and did not fall under any exceptions mentioned in the circular.

What were the issues?

1. Whether the present appeal filed by the Revenue is maintainable given the tax effect involved. The Revenue argued that the appeal should be dismissed as the tax effect was below the threshold limit stipulated in the Circular dated 17.09.2024 and not covered by any exceptions. The Respondent (Sahara India International) did not present any arguments as the appeal was dismissed on preliminary grounds.

AI-generated summary — verify with the full judgment below

$~R-120 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1355/2009

COMMISSIONER OF INCOME TAX

.....Appellant Through: Mr. Puneet Rai, SSC with Mr. Ashivni Kumar, Mr. Rishabh Nangia, JSCs and Mr. Nikhil Jain, Advocate

versus

SAHARA INDIA INTERNATIONAL

.....Respondent

Through:

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

23.12.2024 1. The Revenue has filed the present appeal impugning the order dated 05.09.2008 passed by the learned Income Tax Appellate Tribunal in ITA No.2525/Del/2005 for the assessment year 1999-2000. 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 23, 2024/ms

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 12:02:43

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