PRINCIPAL COMMISSIONER OF INCOME TAX 7 DELHI vs. SPAN INDIA PVT LTD

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ITA/243/2024HC DelhiDLHC01023657202409 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 Delhi High Court, upon being informed by the Revenue's counsel that the tax effect involved in the appeal was below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024, dismissed the appeal. The reasoning is solely based on the low tax effect, which renders the appeal non-maintainable as per the departmental instructions. The Court did not delve into the merits of the ITAT's order dated 20.04.2023. The operative direction was to dismiss the appeal and the pending application. No issues were left undecided; the appeal was disposed of on a preliminary ground.

What were the facts?

The Revenue, specifically the Principal Commissioner of Income Tax 7 Delhi, filed an appeal before the Delhi High Court against an order dated 20.04.2023 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.313/Del./2017. This order pertained to the assessment year 2011-12. The assessee in this case is Span India Pvt Ltd. The appeal was presented by the Revenue's counsel, who stated that the tax effect involved in the appeal was below the threshold limit of ₹2,00,00,000/- as stipulated in Circular dated 17.09.2024. No appearance was made on behalf of the respondent assessee.

What were the issues?

1. Whether the present appeal filed by the Revenue is maintainable given the tax effect involved is below the monetary threshold stipulated in the relevant Circular? The Revenue, through its counsel, argued that the tax effect in the present appeal is below the threshold limit of ₹2,00,00,000/- as per the Circular dated 17.09.2024. Based on this, the Revenue contended that the appeal should be dismissed on account of low tax effect. The judgment records no specific arguments from the assessee.

AI-generated summary — verify with the full judgment below

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 243/2024 & CM No.25112/2024 PRINCIPAL COMMISSIONER OF INCOME TAX 7 DELHI .....Appellant Through: Mr. Sunil Kumar Agarwal, Sr. Adv. with Mr. Shivansh B. Pandya, Mr. Viplav Acharya & Mr. Utkarsh Tiwari, Advs. Versus SPAN INDIA PVT LTD .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R % 09.10.2024 1. The Revenue has filed the present appeal impugning the order dated 20.04.2023 passed by the learned Income Tax Appellate Tribunal in ITA No.313/Del./2017 for the assessment year 2011-12. 2. The learned counsel appearing for the Revenue, at the outset, 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. 3. Accordingly, the present appeal as well as the pending application is dismissed on account of low tax effect. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 09, 2024/‘gsr’ 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 15/10/2024 at 12:03:38

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