THE COMMISSIONER OF INCOME TAX vs. ANU AUTO INDUSTRIES LTD.

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ITA/1372/2009HC DelhiDLHC01100969200907 January 2025Bench: 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 held that the present appeal filed by the Revenue is dismissed on account of low tax effect. The Court noted the submission by the learned counsel for the Revenue that the tax effect involved in the appeal is below the threshold limit of ₹2,00,00,000/- as per the Circular dated 17.09.2024, and no exceptions apply. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limit, without falling under any exceptions, are not to be entertained. No specific relief was granted or denied on the merits of the ITAT's order, as the appeal was disposed of on a procedural ground.

What were the facts?

The Revenue, Commissioner of Income Tax, filed an appeal before the High Court of Delhi challenging an order dated 28.11.2008 passed by the Income Tax Appellate Tribunal (ITAT) in IT(SS)A No.56/Del/2004. This order pertained to the block assessment period from 01.04.1990 to 19.03.2001. The assessee in this case is Anu Auto Industries Ltd. The appeal was filed by the Revenue against the decision of the ITAT.

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 tax effect 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 mentioned in the circular. Therefore, the appeal should be dismissed on this ground. The Respondent (assessee) did not record any arguments in the judgment.

AI-generated summary — verify with the full judgment below

$~Regular-121 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1372/2009

THE COMMISSIONER OF INCOME TAX .....Appellant Through: Mr Sanjay Kumar with Ms Monica Benjamin and Ms Easha Kadian, Advocates.

versus

ANU AUTO INDUSTRIES LTD.

.....Respondent Through: Mr Somil Agarwal with Mr Dushyant Agarwal, Advocates.

CORAM:

HON'BLE THE ACTING CHIEF JUSTICE

HON'BLE MR. JUSTICE TUSHAR RAO GEDELA

O R D E R %

07.01.2025

1.

The Revenue has filed the present appeal impugning the order dated 28.11.2008 passed by the learned Income Tax Appellate Tribunal in IT (SS)A No.56/Del/2004 for the Block Assessment 01.04.1990 to 19.03.2001. 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 JANUARY 07, 2025/ tr 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 24/01/2025 at 12:38:59

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