PR.COMMISSIONER OF INCOME TAX-16. vs. M/S HIND GLOBE LINKS,

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ITA/177/2016HC DelhiDLHC01047930201624 January 2025Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the tax effect forming the subject matter of the appeal falls below INR 2 Crores. Consequently, in light of the provisions 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 future case. No specific finding was made on the substantive issues of the appeal, as it was disposed of on a procedural ground.

What were the facts?

This appeal was filed by the Principal Commissioner of Income Tax-16 (the Revenue) against M/s Hind Globe Links (the Assessee). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action not detailed in the provided text. The procedural history is limited to the filing of this appeal before the High Court. The amount in dispute is not explicitly stated, but the tax effect is mentioned as falling below INR 2 Crores.

What were the issues?

1. Whether the appeal is maintainable in light of the tax effect being below INR 2 Crores, as per Circular No. 9/2024 dated 17 September 2024? (Question of law) Assessee's Contentions: No arguments were recorded for the Assessee in the provided judgment. Revenue's Contentions: The Revenue's primary contention, implicitly, is that the appeal should be heard on its merits. However, the judgment focuses on the applicability of the circular regarding low tax effect.

AI-generated summary — verify with the full judgment below

$~65 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 177/2016

PR.COMMISSIONER OF INCOME TAX-16. .....Appellant Through: Mr. Debesh Panda, SSC with Ms. Zehra Khan, Mr. Vikram Singh, Ms. Anauntta, Mr. Ishan, Advs.

versus

M/S HIND GLOBE LINKS,

.....Respondent

Through: Appearance not given CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

24.01.2025 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. 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.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J. JANUARY 24, 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 28/01/2025 at 14:25:58

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