PR. COMMISSIONER OF INCOME TAX -CENTRAL -3 vs. IREO WATERFRONT PVT. LTD.

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ITA/220/2026HC DelhiDLHC01010575202619 March 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 view of the submission made by the Revenue 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, dismissed the appeal. The reasoning is based solely on the administrative instructions issued by the CBDT regarding monetary limits for filing appeals. The ratio decidendi is that appeals with a tax effect below the stipulated threshold are to be dismissed. No specific issue was decided on merits, and no operative directions were issued other than the dismissal of the appeal.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax - Central -3 (Revenue) against an order concerning IREO WATERFRONT PVT. LTD. (Assessee). The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the submission made by the Revenue regarding the tax effect of the appeal. The amount in dispute is not stated.

What were the issues?

1. Whether the appeal is maintainable in light of the tax effect falling below the prescribed limits as per CBDT Circulars. The Revenue, through its learned Senior Standing Counsel, argued that the tax effect in the instant appeal falls below the limit prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. The Assessee was represented by 'None'. No arguments were recorded for the Assessee.

AI-generated summary — verify with the full judgment below

$~75 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 220/2026 & CM APPL. 17358/2026 PR. COMMISSIONER OF INCOME TAX -CENTRAL -3 .....Appellant Through: Mr. Gaurav Gupta, SSC, Mr.Shivendra Singh and Mr. Yojit Pareek, JSCs and Mr. Surya Jindal, Adv. versus IREO WATERFRONT PVT. LTD.

.....Respondent Through: None CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R %

19.03.2026 1. Mr. Gaurav Gupta, learned Senior Standing Counsel for the appellant submitted that the tax effect in the instant appeal falls below the limit 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. MARCH 19, 2026/cd 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 23/03/2026 at 10:52:37

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