COMMISSIONER OF INCOME TAX vs. SALORA INTERNATIONAL LITD

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ITA/173/2008HC DelhiDLHC01173593200704 December 2024Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE DR. JUSTICE SWARANA KANTA SHARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi dismissed the appeal filed by the Revenue. The Court noted that the learned counsel for the Revenue themselves stated that the tax effect involved in the present appeal was below the threshold limit of ₹2,00,00,000/- as per the Circular dated 17.09.2024 and did not fall under any exceptions. Consequently, the appeal was dismissed on the ground of low tax effect. No decision was made on the merits of the ITAT's order.

What were the facts?

The Revenue, represented by the Commissioner of Income Tax, Delhi-III, New Delhi, filed an appeal before the High Court of Delhi against an order dated 27.04.2007 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.826/Del/2005. The appeal pertained to the assessment year 2001-02. The respondent in the appeal was Salora International Limited. The appeal was heard by a division bench of the Delhi High Court.

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. The Respondent's arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

$~R~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 173/2008

COMMISSIONER OF INCOME TAX

DELHI-III, NEW DELHI

.....Appellant

Through: Mr. Vipul Agrawal, SSC with Ms.

Sakshi Shairwal and Mr. Gibran

Naushad, JSCs

versus

SALORA INTERNATIONAL LIMITED

.....Respondent

Through: Mr. Salil Kapoor and Mr. Sumit

Lalchandani, Advocates

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MS. JUSTICE SWARANA KANTA SHARMA

O R D E R %

04.12.2024 1. The Revenue has filed the present appeal impugning the order dated 27.04.2007 passed by the learned Income Tax Appellate Tribunal in ITA No.826/Del/2005 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.

VIBHU BAKHRU, J

SWARANA KANTA SHARMA, J DECEMBER 4, 2024 ns 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 03/07/2025 at 00:37:30

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