COMMISSIONER OF INCOME TAX (E) vs. SPORTS GOODS EXPORT PROMOTION COUNCIL

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ITA/228/2023HC DelhiDLHC01318659202314 October 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 of Delhi dismissed the appeal filed by the Commissioner of Income Tax (E) on the grounds of low tax effect. The Court noted that the learned counsel for both parties stated that the present appeal was below the threshold limit of ₹2,00,00,000/-, as specified in the circular dated 17.09.2024. Furthermore, the matter did not fall within any exclusionary clause of the said circular. Therefore, the appeal was consequently dismissed on account of low tax effect. No decision was made on the merits of the case.

What were the facts?

This case involves an appeal filed by the Commissioner of Income Tax (E) against the Sports Goods Export Promotion Council. The appeal was filed before the High Court of Delhi. 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 fact that the appeal reached the High Court. The amount in dispute is not explicitly stated, but the appeal's maintainability was discussed in relation to a monetary threshold.

What were the issues?

1. Whether the present appeal is maintainable before the High Court, considering the monetary threshold for appeals as specified in the circular dated 17.09.2024? The appellant (Revenue) did not present any arguments as the appeal was dismissed on the grounds of low tax effect. The respondent (Assessee) did not present any arguments as the appeal was dismissed on the grounds of low tax effect.

AI-generated summary — verify with the full judgment below

$~72 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 228/2023

COMMISSIONER OF INCOME TAX (E) .....Appellant Through: Mr. Abhishek Maratha, Sr. SC with Mr. Apoorv Agarwal, Jr. SC & Mr. Parth Samwal, Jr. SC & Ms. Nupur Sharma, Mr. Gaurav Singh, Mr. Bhanukaran Singh Jodha, Ms. Muskaan Goel & Mr. Himanshu Gaur, Advocates.

versus

SPORTS GOODS EXPORT PROMOTION COUNCIL .....Respondent Through: Ms. Rano Jain, Mr. Venketesh Chaurasia, Ms. Sakshi Rustagi & Mr. Saksh Srivastava, Advocates.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MS. JUSTICE SWARANA KANTA SHARMA

O R D E R %

14.10.2024 1. The learned counsel for the parties state that the present appeal is below the threshold limit of ₹2,00,00,000/-, as specified in the circular dated 17.09.2024, and the matter does not fall in the exclusionary clause of the said circular. 2. Consequently, the present appeal is dismissed, on account of low tax effect. VIBHU BAKHRU, J

SWARANA KANTA SHARMA, J OCTOBER 14, 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 03/07/2025 at 00:30:36

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