PRINCIPAL COMMISSIONER OF INCOME TAX-7, NEW DELHI vs. BRIJ KISHORE

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ITA/155/2025HC DelhiDLHC01117765202416 May 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi disposed of the present appeal on the submission made by the learned counsel for the appellant/Revenue. The Revenue stated that the tax effect in the appeal was below the threshold limit of ₹2 crores as per the CBDT Circular dated 17.09.2024. Consequently, the Court found no reason to proceed with the appeal on merits. The pending applications were also disposed of. The principle derived is that appeals filed by the Revenue that do not meet the prescribed monetary threshold, as per CBDT circulars, are liable to be disposed of without adjudication on the substantive issues.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-7, New Delhi (Revenue) against Brij Kishore (assessee). The assessment year(s) are not specified. The order or action under challenge is the appeal itself. The procedural history is that the Revenue's counsel submitted that the tax effect in the present appeal is below the threshold limit of ₹2 crores as specified in the CBDT Circular dated 17.09.2024. The High Court of Delhi at New Delhi passed this order.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in light of the CBDT Circular dated 17.09.2024 specifying a monetary threshold for filing appeals. Assessee's Contention: Not recorded. Revenue's Contention: The tax effect in the present appeal is below the threshold limit of ₹2 crores as specified in the CBDT Circular dated 17.09.2024, which implies the appeal should not have been filed or should be withdrawn.

AI-generated summary — verify with the full judgment below

$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 155/2025 and CM APPLs. 30024-25/2025 PRINCIPAL COMMISSIONER OF INCOME TAX-7, NEW DELHI .....Appellant Through: Mr Puneet Rai, SSC with Mr Ashvini Kumar and Mr Rishabh Nangia, JSCs. versus BRIJ KISHORE .....Respondent Through: Dr Kapil Goel, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 16.05.2025 1. The learned counsel appearing for the appellant/Revenue submits that the tax effect in the present appeal is below the threshold limit of ₹2 crores as specified in the CBDT Circular dated 17.09.2024. 2. In view of the above, the present appeal is disposed of. Pending applications are also disposed of. VIBHU BAKHRU, J TEJAS KARIA, J MAY 16, 2025/tr 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 21/05/2025 at 13:45:45

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