DIRECTOR OF INCOME TAX vs. THE DELHI PUBLIC SCHOOL SOCIETY

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ITA/1390/2009HC DelhiDLHC01088739200923 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 reasoning for this decision was based on the submission made by the Revenue's counsel that the tax effect involved in the appeal was below the monetary threshold prescribed by the Circular dated September 17, 2024, and did not fall under any of the exceptions outlined in that circular. Therefore, the appeal was deemed not maintainable on grounds of low tax effect. No decision was made on the merits of the ITAT's order.

What were the facts?

The Revenue, specifically the Director of Income Tax, filed an appeal before the High Court of Delhi challenging an order dated December 19, 2008, passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 4510/Del/2007. This order pertained to the assessment year 2002-03. The respondent in this appeal was The Delhi Public School Society. The appeal was presented before a division bench of the High Court.

What were the issues?

1. Whether the present appeal filed by the Revenue is maintainable given the tax effect involved. The Revenue, through its counsel, stated that the tax effect in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated September 17, 2024. The Revenue further contended that the appeal is not covered by any exceptions mentioned in the said circular. The judgment does not record any arguments from the respondent.

AI-generated summary — verify with the full judgment below

$~R-123 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 1390/2009

DIRECTOR OF INCOME TAX

.....Appellant Through: Mr. Gaurav Gupta, SSC and Mr. Shivendra Singh and Mr. Yojit Pareek, JSCs

versus

THE DELHI PUBLIC SCHOOL SOCIETY .....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 19.12.2008 passed by the learned Income Tax Appellate Tribunal in ITA No.4510/Del/2007 for the assessment year 2002-03. 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 12:02:53

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