PR. COMMISSIONER OF INCOME TAX-1 vs. M/S CONSULTING ENGINEERING SERVICES (INDIA) PVT. LTD.

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ITA/195/2025HC DelhiDLHC01072774202204 July 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA1 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the present appeal filed by the Revenue is dismissed on account of low tax effect. The Court noted that the learned counsel for the Revenue stated that the tax effect involved 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. Based on this submission by the Revenue, the appeal was dismissed. No decision was made on the merits of the ITAT's order.

What were the facts?

The Revenue has filed an appeal before the Delhi High Court challenging an order dated 21.10.2020 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.1058/Del/2015. The appeal pertains to the assessment year 2010-11. The assessee is M/s Consulting Engineering Services (India) Pvt. Ltd. The order under challenge was passed by the ITAT. The procedural history leading to this appeal involves the ITAT's decision which the Revenue is now contesting.

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 does not fall under any of the exceptions mentioned in the said circular. Therefore, the appeal should be dismissed on this ground. The Respondent (assessee) did not present any arguments as the appeal was dismissed on a preliminary ground raised by the Revenue.

AI-generated summary — verify with the full judgment below

$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 195/2025 and CM APPL. 38337/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr Sanjay Kumar, SSC with Ms Monica Benjamin and Ms Easha, JSCs. versus M/S CONSULTING ENGINEERING SERVICES (INDIA) PVT. LTD. .....Respondent Through: Mr Sumit Lalchandani, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 04.07.2025 1. The Revenue has filed the present appeal impugning the order dated 21.10.2020 passed by the learned Income Tax Appellate Tribunal in ITA No.1058/Del/2015 for the assessment year 2010-11. 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 said circular. 3. Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, J TEJAS KARIA, J JULY 4, 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 08/07/2025 at 12:01:10

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