THE PR. COMMISSIONER OF INCOME TAX -4 vs. H.T. MEDIA LTD.

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ITA/255/2019HC DelhiDLHC01015092201919 December 2024Bench: HON'BLE MR. JUSTICE DHARMESH SHARMA,HON'BLE MR. JUSTICE YASHWANT VARMA1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court of Delhi dismissed the appeal on the ground of low tax effect. The Court referred to Circular No. 9/2024 dated 17 September 2024, which stipulates that appeals with a tax effect below INR 2 Crores are not liable to be continued. The Court explicitly stated that the proposed questions of law are kept open to be urged and addressed in an appropriate case. Therefore, no decision was made on the substantive merits of the appeal. The operative direction was the dismissal of the appeal.

What were the facts?

This appeal was filed by the Pr. Commissioner of Income Tax -4 (the Revenue) against H.T. Media Ltd. (the Assessee). The subject matter of the appeal pertains to a tax effect that falls below INR 2 Crores. The appeal was filed before the High Court of Delhi. The procedural history leading to this specific hearing is not detailed, beyond the fact that the Revenue is challenging an order or action, the specifics of which are not provided in the judgment excerpt.

What were the issues?

1. Whether the appeal, given its tax effect, is maintainable in light of the prevailing tax litigation policy? The Revenue, through its counsel, did not argue the merits of the case. The primary consideration for the Court was the tax effect of the appeal. The Revenue's contention, implicitly, was to proceed with the appeal, but this was superseded by the Court's consideration of the tax litigation policy. The Assessee's counsel's appearance is noted, but their specific arguments are not recorded in the provided excerpt.

AI-generated summary — verify with the full judgment below

$~82 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 255/2019

THE PR. COMMISSIONER OF INCOME TAX -4 .....Appellant Through: Mr. Sanjay Kumar, Sr. SC, Ms. Monica Benjamin, Jr. SC and Ms. Easha Kadiani, Jr. SC

versus

H.T. MEDIA LTD.

.....Respondent

Through: Counsel (appearance not given)

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE DHARMESH SHARMA

O R D E R %

19.12.2024

1.

Undisputedly, the tax effect which forms the subject matter of this appeal falls below INR 2 Crores and would thus not be liable to be continued in light of the provisions made in Circular No. 9/2024 dated 17 September 2024. 2. The appeal is, consequently, dismissed on the ground of low tax effect. The proposed questions of law are kept open to be urged and addressed in an appropriate case.

YASHWANT VARMA, J.

DHARMESH SHARMA, J. DECEMBER 19, 2024 sp 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 00:32:19

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