PR. COMMISSIONER OF INCOME TAX-1 vs. SH. DINESH KUMAR MATHUR

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ITA/211/2025HC DelhiDLHC01097998202311 July 2025Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi considered the submission made by the Revenue that the tax effect involved in the appeal was below the monetary threshold prescribed by Circular No.9/2024 dated 17.09.2024. The Court accepted this submission. Consequently, the High Court dismissed the present appeal on the grounds of low tax effect. No specific findings were made on the merits of the ITAT's order, as the appeal was disposed of on a procedural ground related to the tax effect. The operative direction was the dismissal of the appeal.

What were the facts?

The Revenue, Pr. Commissioner of Income Tax-1, filed an appeal before the High Court of Delhi against an order dated 23.12.2022 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.1016/Del./2019. The appeal pertained to assessment year 2008-09 and concerned an order passed by the ITAT. The respondent in the appeal is Sh. Dinesh Kumar Mathur. The Revenue sought condonation of delay in filing and re-filing the appeal, which was granted.

What were the issues?

1. Whether the appeal filed by the Revenue should be admitted for hearing, considering the tax effect involved. The Revenue, through its counsel, argued that the tax effect in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in Circular No.9/2024 dated 17.09.2024. Based on this, the Revenue contended that the appeal should be dismissed on account of low tax effect. The judgment records no arguments from the respondent.

AI-generated summary — verify with the full judgment below

$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 211/2025 PR. COMMISSIONER OF INCOME TAX-1 .....Appellant Through: Mr. Vipul Agarwal, Adv. Versus SH. DINESH KUMAR MATHUR .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE TEJAS KARIA O R D E R % 11.07.2025 CM Nos.40110/2025 & 40111/2025 (for condonation of delay in filing and re- filing the appeal) 1. For the reasons stated in the applications, the delay in filing and re-filing the present appeal is condoned. 2. The applications are disposed of. ITA 211/2025 3. The Revenue has filed the present appeal impugning an order dated 23.12.2022 passed by the learned Income Tax Appellate Tribunal [ITAT] in ITA No.1016/Del./2019 in respect of assessment year [AY] 2008-09. 4. The learned counsel appearing for the Revenue, at the outset, states that the tax effect involved in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in Circular No.9/2024 dated 17.09.2024. 5. Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, J TEJAS KARIA, J JULY 11, 2025 ‘gsr’ 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 15/07/2025 at 11:21:43

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