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

PDF · subscribers
ITA/232/2023HC DelhiDLHC01014045202314 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 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. It was also stated that the matter did not fall within the exclusionary clauses of the said circular. Consequently, the Court held that the appeal was dismissed on account of low tax effect. No decision was made on the merits of the case.

What were the facts?

The Commissioner of Income Tax (E) filed an appeal before the High Court of Delhi against an order concerning the Sports Goods Export Promotion Council. The appeal was filed for an unspecified assessment year. The appeal was listed before a division bench of the High Court. The parties were represented by their respective counsel. The core of the matter revolved around the monetary threshold for appeals as stipulated by a circular.

What were the issues?

1. Whether the present appeal is maintainable before this Court, considering the monetary threshold stipulated in the circular dated 17.09.2024. The Revenue contended that the appeal was maintainable. The Assessee contended that the appeal was not maintainable as it fell below the threshold limit of ₹2,00,00,000/- as specified in the circular dated 17.09.2024, and the matter did not fall within any exclusionary clauses of the said circular.

AI-generated summary — verify with the full judgment below

$~73 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 232/2023

COMMISSIONER OF INCOME TAX (E) .....Appellant Through: Mr. Abhishek Maratha, Sr. SC with rv 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 00:30:35

Recent GST High Court judgments

Search GST case law →