PR COMMISSIONER OF INCOME TAX 4 NEW DELHI vs. HARYANA CITY GAS DISTRIBUTION PVT LTD

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ITA/22/2026HC DelhiDLHC01132023202416 January 2026Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal decided that the appeal should be dismissed as withdrawn. The reasoning provided by the appellant's counsel was that the tax amount involved, Rs. 1,61,88,463/-, made the appeal liable for withdrawal or dismissal in accordance with CBDT Circular No. 5/2024 and Circular No. 9/2024. The Court accepted this submission and disposed of the appeal accordingly. The applications for condonation of delay and exemption from filing certified copies were also disposed of along with the appeal. No specific finding on the merits of the original dispute was made.

What were the facts?

The appellant, PR Commissioner of Income Tax 4 New Delhi, filed an appeal before the High Court of Delhi against an order concerning Haryana City Gas Distribution Pvt Ltd. The tax amount involved in the present case is Rs. 1,61,88,463/-. The appeal was filed under ITA 22/2026 with associated applications CM APPL. 2919/2026 and CM APPL. 2920/2026. The respondent, Haryana City Gas Distribution Pvt Ltd, was represented by none.

What were the issues?

1. Whether the appeal is liable to be withdrawn/dismissed in light of CBDT Circular No. 5/2024 dated 15.03.2024 and Circular No. 9/2024 dated 17.09.2024, considering the tax effect of Rs. 1,61,88,463/-. The appellant argued that the appeal should be withdrawn/dismissed based on these circulars. The respondent did not present any arguments.

AI-generated summary — verify with the full judgment below

$~22 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 22/2026 CM APPL. 2919/2026 CM APPL. 2920/2026 PR COMMISSIONER OF INCOME TAX 4 NEW DELHI .....Appellant Through: Mr. Shlok Chandra, Sr. Std. Counsel with Ms. Naincy Jain, Ms. Madhavi Shukla, Jr. SCs and Mr. Udit Dad, Advocate. versus HARYANA CITY GAS DISTRIBUTION PVT LTD .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

16.01.2026 1. Mr. Shlok Chandra, Senior Standing Counsel for the appellant submitted that the tax amount involved in the present case is Rs. 1,61,88,463/- and therefore, is liable to be withdrawn/dismissed in light of the circulars issued by Central Board of Direct Taxes (CBDT), particularly Circular No. 5/2024 dated 15.03.2024 and Circular No. 9/2024 dated 17.09.2024. 2. The appeal is, therefore, dismissed as withdrawn. 3. The application seeking condonation of delay in re-filing so also the application seeking exemption from filing certified copies stand disposed of, along with the appeal. DINESH MEHTA, J VINOD KUMAR, J JANUARY 16, 2026/dd 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 20/01/2026 at 12:28:29

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