PR. COMMISSIONER OF INCOME TAX-1 vs. M/S CHARVAK TRADING PVT. LTD.

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ITA/185/2025HC DelhiDLHC01097620202326 February 2026Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi, in its order dated 26.02.2026, dismissed the appeal filed by the Pr. Commissioner of Income Tax-1. This decision was based on the submission made by the appellant's counsel, who, on instructions, stated that the tax effect in the appeal fell below the monetary limits stipulated in CBDT Circular No.5/2024 dated 15.03.2024 and Circular No. 9/2024 dated 17.09.2024. The Court accepted this submission and proceeded to dismiss the appeal without delving into the merits of the case. No specific finding was made on any substantive issue of income tax law. The operative direction was the dismissal of the appeal.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax-1 (appellant) against M/s Charvak Trading Pvt. Ltd. (respondent). The assessment year(s) are not specified in the judgment. The appeal challenges an order or action from a lower authority, which is not detailed. The tax effect in dispute is also not explicitly stated, other than it falls below prescribed limits. The procedural history is that the appellant's counsel, on instructions, submitted that the tax effect in the instant appeal falls below the limits prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024.

What were the issues?

1. Whether the appeal should be dismissed on the grounds that the tax effect falls below the monetary limits prescribed by CBDT Circulars. Assessee's contentions: The respondent (assessee) did not present any arguments as the appeal was dismissed based on the appellant's submission regarding the tax effect. Revenue's contentions: The appellant (Revenue) submitted that the tax effect in the instant appeal falls below the limits prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024, and on this basis, requested the dismissal of the appeal.

AI-generated summary — verify with the full judgment below

$~26 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 185/2025, CM APPL. 35138/2025 & CM APPL. 35139/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Vipul Agrawal SSC with Mr.Gaoraang Ranjan and Ms.Harshita Kotru, Advs. versus M/S CHARVAK TRADING PVT. LTD.

.....Respondent Through: Ms. Akanshika Arora, Adv. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

26.02.2026 1. Mr. Agrawal, learned counsel for the appellant on instructions submitted that the tax effect in the instant appeal falls below the limits prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. 2. In view of the aforesaid, the appeal is dismissed. DINESH MEHTA, J. VINOD KUMAR, J. FEBRUARY 26, 2026 kk 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 28/02/2026 at 12:29:42

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