THE COMMISSIONER OF INCOME TAX DELHI vs. M/S NEELAM CONSULTANT PVT. LTD.
What did the High Court hold?
The High Court of Delhi has dismissed the present appeal filed by the Revenue. The decision is based on the submission made 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 stipulated in the Circular dated 17.09.2024. The Revenue also confirmed that the appeal does not fall under any of the exceptions provided in the circular. Consequently, the appeal is dismissed on the ground of low tax effect. All pending applications related to this appeal are also dismissed. The ITAT's order dated 04.07.2008 remains unchallenged on merits due to this procedural dismissal.
What were the facts?
The Revenue has filed an appeal before the High Court of Delhi, challenging an order dated 04.07.2008 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.255/Del/2006. This order pertains to the assessment year 2001-02. The assessee is M/s Neelam Consultant Pvt. Ltd. The appeal was presented by the Commissioner of Income Tax, Delhi. The procedural history leading to this appeal involves the ITAT passing an order which the Revenue is now seeking to impugn.
What were the issues?
1. Whether the present appeal filed by the Revenue is maintainable before the High Court, considering the tax effect involved. The Revenue's contention is 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. The Revenue further states that the appeal is not covered by any exceptions set out in the said circular. Therefore, the appeal should be dismissed on this ground. The judgment does not record any specific arguments from the assessee regarding this issue, but the appeal is being dismissed based on the Revenue's submission.
AI-generated summary — verify with the full judgment below
$~R-75 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 141/2009 THE COMMISSIONER OF INCOME TAX DELHI..... Appellant Through: Mr. Puneet Rai, SSC with Mr. Rishabh Nangia and Mr. Ashwini Kumar, Adv Versus
M/S NEELAM CONSULTANT PVT. LTD. .....Respondent
Through:
CORAM:
HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MR. JUSTICE TUSHAR RAO GEDELA
O R D E R %
16.12.2024
The Revenue has filed the present appeal impugning the order dated 04.07.2008 passed by the learned Income Tax Appellate Tribunal in ITA No.255/Del/2006 for the assessment year 2001-02. 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. All pending applications are also dismissed.
VIBHU BAKHRU, ACJ
TUSHAR RAO GEDELA, J DECEMBER 16, 2024 RK
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 20/12/2024 at 12:49:58
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