COMMISSIONER OF INCOME TAX DELHI vs. ROSHNI CONSTRUCTION COMPANY P.LTD.
What did the High Court hold?
The Delhi High Court held that the appeal filed by the Revenue was dismissed on account of low tax effect. The Revenue's counsel submitted that the tax effect was below the threshold limit of ₹2,00,00,000/- as per the Circular dated 17.09.2024 and did not fall under any exceptions. The Court accepted this submission and accordingly dismissed the appeal. The specific grounds of the ITAT's order or the merits of the dispute were not adjudicated upon. The operative direction was the dismissal of the appeal.
What were the facts?
The Revenue (Commissioner of Income Tax) filed an appeal before the Delhi High Court challenging an order dated 29.06.2007 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.261/Del/2005. The appeal pertained to assessment year 1997-98 and was filed against Roshni Construction Company Pvt. Ltd. The Revenue's counsel stated that the tax effect involved in the appeal was below the threshold limit of ₹2,00,00,000/- as per a Circular dated 17.09.2024 and did not fall under any exceptions. Consequently, the appeal was dismissed.
What were the issues?
1. Whether the appeal filed by the Revenue is maintainable given the tax effect involved? Assessee's Arguments: The judgment does not record any specific arguments made by the assessee. The appeal was dismissed based on the Revenue's submission. Revenue's Arguments: The Revenue contended that the tax effect in the present appeal is below the threshold limit of ₹2,00,00,000/- as stipulated in the Circular dated 17.09.2024 and is not covered by any exceptions. This contention is based on the Circular dated 17.09.2024.
AI-generated summary — verify with the full judgment below
$~R-7 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 260/2008
COMMISSIONER OF INCOME TAX DELHI .....Appellant Through: Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandey, Mr. Viplav Acharya, JSCs and Mr. Utkarsh Tiwari, Advocate
versus
ROSHNI CONSTRUCTION COMPANY P.LTD. .....Respondent
Through: Counsel (appearance not given)
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MS. JUSTICE SWARANA KANTA SHARMA
O R D E R %
29.11.2024 1. The Revenue has filed the present appeal impugning the order dated 29.06.2007 passed by the learned Income Tax Appellate Tribunal in ITA No.261/Del/2005 for the assessment year (AY) 1997-98. 2. At the outset, the learned counsel appearing for the Revenue 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 and is not covered by any exceptions as set out in the circular. 3. Accordingly, the present appeal is dismissed on account of low tax effect. VIBHU BAKHRU, J
SWARANA KANTA SHARMA, J NOVEMBER 29, 2024 ns
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 04/12/2024 at 12:03:23
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