C.I.T vs. DALMIA CEMENT(BHARAT) LTD

PDF · subscribers
ITA/22/2008HC DelhiDLHC01111499200728 November 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 held that the appeal filed by the Revenue is dismissed on account of low tax effect. The reasoning provided is 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. Therefore, the appeal is not maintainable on this ground. No decision on the merits of the ITAT's order was made. The operative direction is the dismissal of the appeal.

What were the facts?

The Revenue has filed an appeal against an order dated 29.12.2006 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.4139/Del./2004. The appeal pertains to the assessment year 2001-02. The assessee is Dalmia Cement (Bharat) Ltd. The appeal was filed by the Commissioner of Income Tax (CIT). The ITAT order was challenged by the Revenue. The procedural history is limited to the filing of this appeal by the Revenue.

What were the issues?

1. Whether the present appeal filed by the Revenue is maintainable given the tax effect involved. This question arises from the Revenue's own submission regarding the tax effect. The Revenue argued that the tax effect 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. The assessee did not present any arguments as none appeared. The ITAT's decision on the merits of the case is not detailed in this order.

AI-generated summary — verify with the full judgment below

$~R-1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 22/2008

C.I.T

.....Appellant

Through: Mr. Anant Mann, JSC.

versus

DALMIA CEMENT(BHARAT) LTD .....Respondent

Through: None.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MS. JUSTICE SWARANA KANTA SHARMA

O R D E R %

28.11.2024 1. The Revenue has filed the present appeal impugning the order dated 29.12.2006 passed by the learned Income Tax Appellate Tribunal in ITA No.4139/Del./2004 for the assessment year(AY) 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 NOVEMBER 28, 2024/at 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 02/12/2024 at 12:08:11

Recent GST High Court judgments

Search GST case law →