PR. COMMISSIONER OF INCOME TAX-3 vs. E.I.DUPONT INDIA PVT.LTD.

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ITA/171/2019HC DelhiDLHC01001577201808 January 2025Bench: HON'BLE MR. JUSTICE YASHWANT VARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the tax effect in this appeal falls below INR 2 Crores. Consequently, in light of Circular No. 9/2024 dated 17 September 2024, the appeal is not liable to be continued. The Court dismissed the appeal on the ground of low tax effect. The proposed questions of law were explicitly kept open to be urged and addressed in an appropriate case. The pending application was also disposed of.

What were the facts?

This is an appeal filed by the Pr. Commissioner of Income Tax-3 (Revenue) against E.I. DuPont India Pvt. Ltd. (Assessee). The appeal concerns the assessment year(s) not specified in the judgment. The order or action under challenge is the appeal itself, which the Revenue seeks to pursue. The amount in dispute is not explicitly stated but is referred to as falling below INR 2 Crores. The procedural history is that the Revenue has filed this appeal before the High Court.

What were the issues?

1. Whether the appeal, involving a tax effect below INR 2 Crores, is maintainable in light of Circular No. 9/2024 dated 17 September 2024? (Question of law) The Revenue's contention is that the appeal should be dismissed due to the low tax effect, as per the CBDT's Circular No. 9/2024. The Assessee's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 171/2019, CM APPL. 493/2025

PR. COMMISSIONER OF INCOME TAX-3 .....Appellant Through: Mr. Sunil Agarwal, Sr. SC, Mr. Shivansh B. Pandya, Mr. Viplav Acharya, Ms. Priya Sarkar, Jr. SCs & Mr. Utkarsh Tiwari, Adv.

versus

E.I.DUPONT INDIA PVT.LTD.

.....Respondent Through: Mr. Harpreet Singh, Mr. Priyam Bhatnagar, Advs. for Applicant

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

08.01.2025 1. Undisputedly, the tax effect which forms the subject matter of this appeal falls below INR 2 Crores and would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024. 2. The appeal is, consequently, dismissed on the ground of low tax effect. The proposed questions of law are kept open to be urged and addressed in an appropriate case. 3. Pending application also stands disposed of.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J. JANUARY 08, 2025/neha

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 12:27:47

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